https://www.taxtmi.com/caselaws?id=74492 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. en-us Fri, 18 Sep 1987 00:00:00 +0530 Thu, 09 Jun 2011 12:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74492 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. Case-Laws Customs Fri, 18 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74492