TMI Blog2001 (3) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... er's design logos etc. on the plastic, paper or combination of Plastic Paper Sheets as per customers specification. The classification of such product under Heading 4901.90 was accepted by the Department from 1986. On 9-8-88 the same classification was approved finally. However, the wording "subject to Chemical Test" was also recorded thereon. The samples were drawn from July 1989 to January 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red for the Revenue. 2. The limited issue for consideration here is whether the characteristic of the base product would have any bearing on the classification under Heading 49. The Commissioner made the following observation in his order :- "The classification of the product under Chapter 4901.90 of the Central Excise Tariff Act, 1985 specifically indicated that this Chapter is only for paper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot limited to products based on paper. 5. Substantial case law has been produced by both sides. In view of the limited issue it may not be necessary to go into the judgments. The fact that similar products would be covered under Chapter 49 comes out in the Tribunal judgment reported in [1999 (108) E.L.T. 680 (Tribunal)] in the case of Fitrite Packers v. Collector of Central Excise, Bombay as als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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