Exemption for polyvinyl chloride tapes: "other forms" can include finished articles under the customs notification.

Self-adhesive PVC tapes classified under Tariff Heading 39.01/06 were considered within Notification No. 342/76-Cus. because the test report showed the goods were composed of polyvinyl chloride. The phrase "other forms" in Item 6(i)(c) was read broadly to include finished articles, and the notification scheme did not exclude such goods merely because they were not in liquid, powder or grain form. On that basis, the tapes were treated as polymerisation or co-polymerisation products entitled to the concessional rate, and denial of the exemption was not justified.

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Issues: Whether self-adhesive tapes composed of polyvinyl chloride were entitled to exemption under Notification No. 342/76-Cus. and whether the expression "other forms" in Item 6(i)(c) excluded finished articles.

Analysis: The goods were accepted for classification under Tariff Heading 39.01/06 of the Customs Tariff Act, 1975, and the test report showed that the sample was composed of polyvinyl chloride. Item 6 of the notification covered polymerisation and co-polymerisation products and Item 6(i) specifically referred to polyvinyl chloride in liquid, powder and grains, and other forms. The expression "other forms" was held wide enough to include finished articles, and the scheme of the notification showed that finished goods were not excluded merely because they were not primary forms. Once the goods were treated as polymerisation/co-polymerisation products for classification, denial of the notification benefit was not justified.

Conclusion: The imported self-adhesive tapes fell within Item 6(i)(c) of the notification and qualified for the concessional rate of duty.

Final Conclusion: The assessment denying exemption was set aside and the appellants were held entitled to the benefit of the notification.

Ratio Decidendi: Where goods classified under a tariff heading corresponding to polymerisation or co-polymerisation products are shown by test to be composed of polyvinyl chloride, the phrase "other forms" in an exemption entry for polyvinyl chloride may include finished articles unless the notification expressly excludes them.

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