2008 (4) TMI 44

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..... 0.39 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 - 7634 of 2002 with 4494-4495 of 2003 - - - Dated:- 29-4-2008 - Ashok Bhan and Dalveer Bhandari, JJ. [Order] - 1. The question which fell for c .....

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..... t demanding duty on the ground that the said product is classifiable under Chapter Heading 3920.39 as a sheet of plastic. Respondent filed its reply. Relying on a decision of the Tribunal in Appeal No. 2597 of 1985 holding that it was not a sheet, the Assistant Commissioner dropped the demand. However, the Commissioner (Appeals) allowed the appeal filed by the Revenue holding that the aforemention .....

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