PVC foils within tariff thickness limit qualify as films for exemption under the relevant notifications.

PVC foils with recorded thickness between 0.18 mm and 0.25 mm were treated as films because Chapter Note 15 to Chapter 39 defines film as sheeting not exceeding 0.25 mm. The invoices described the goods as both PVC film and foil, but the Revenue did not show that the product fell outside the tariff definition or produce any independent material to distinguish foil from film for exemption purposes. On that basis, the notifications applying to films of heading 39.20 were held to cover the goods, and the exemption was admissible.

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Issues: Whether PVC foils of thickness not exceeding 0.25 mm were classifiable as films for the purpose of exemption under Notification No. 53/88-CE and Notification No. 14/92-CE.

Analysis: The exemption notifications applied to films of heading 39.20, and Chapter Note 15 of Chapter 39 defined film as sheeting of thickness not exceeding 0.25 mm. The goods were not shown by the Revenue to fall outside that definition. The invoices described the product both as PVC film and as foil, but the recorded thickness ranged from 0.18 mm to 0.25 mm, bringing it within the statutory definition of film. The Revenue also did not produce any independent definition of foil or material to show that the product ceased to be a film merely because it was sometimes described as foil. The reasoning in the cited Supreme Court decision supported the view that the relevant question was whether the goods answered the tariff description of film.

Conclusion: The goods were entitled to be treated as films and the exemption was admissible. The Revenue's appeal failed.

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