https://www.taxtmi.com/caselaws?id=81850 Cellulose nitrate discs imported in circular form were not treated as sheets under Heading 39.20 because Chapter Note 10 to Chapter 39 confines plates, sheets, film, foil and strip to goods cut into rectangles, including squares, or blocks of regular geometric shape not further worked. The majority found that circular discs do not satisfy that description and instead fall outside the exemption framework limited to cellulose nitrate sheets and films. The HSN explanatory notes were treated as persuasive, and the separate invoicing and pricing of sheets and discs supported their commercial distinction. The goods were therefore classifiable as articles of plastics under Heading 39.26 and not eligible for exemption under Notification No. 226/76-Cus. en-us Mon, 04 May 1992 00:00:00 +0530 Wed, 29 Jun 2011 12:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81850 Cellulose nitrate discs imported in circular form were not treated as sheets under Heading 39.20 because Chapter Note 10 to Chapter 39 confines plates, sheets, film, foil and strip to goods cut into rectangles, including squares, or blocks of regular geometric shape not further worked. The majority found that circular discs do not satisfy that description and instead fall outside the exemption framework limited to cellulose nitrate sheets and films. The HSN explanatory notes were treated as persuasive, and the separate invoicing and pricing of sheets and discs supported their commercial distinction. The goods were therefore classifiable as articles of plastics under Heading 39.26 and not eligible for exemption under Notification No. 226/76-Cus. Case-Laws Customs Mon, 04 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81850