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2008 (4) TMI 44 - SC - Central ExciseWhether exemption is available to plastic product, SUNPAC u/not. 4/97 - As per not. 4/97, goods classifiable u/h 39.23, 39.24 and 39.26 of CETA, were fully exempt – assessee claimed classification u/sh 3926.90 – revenue sought classification u/h 3920.39 as a sheet of plastic – held that product would not be classifiable either under CH 3926.90 or 3920.39 but the same would fall u/h 39.16 – hence exemption not available u/not. 4/97 - exemption has already been removed – both appeals dismissed
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