M/S. Holostick India Ltd vs Commnr. Of Central Excise, Noida

The Supreme Court addressed the classification of security holograms under the Central Excise Tariff, specifically Tariff entries 39.19 and 39.20. The Court held that the appellant's products should be classified under Tariff entry 39.20.36, as the manufacturing process involved coated metallised film, which aligns with the definition of non-cellular plastics. The Court dismissed the appeal against the Tribunal's decision, affirming the classification under the relevant tariff entry as per the Central Excise Tariff Act, 1985.