https://www.taxtmi.com/caselaws?id=82389 Imported correctable film ribbons in 660 mm jumbo roll form were classified by reference to their condition on import, not their intended use after further slitting or manufacturing. Because the goods entered as plastic film and not as ribbons, Heading 96.12 for typewriter or similar ribbons did not apply. Heading 39.20, read with Note 10 to Chapter 39, covered coated plastic film, including film that is printed or otherwise surface worked, and coating was treated as surface working. The goods were therefore correctly classifiable under Heading 39.20, and the competing claim under Heading 96.12 failed. en-us Sat, 23 Oct 1993 00:00:00 +0530 Mon, 04 Jul 2011 17:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82389 Imported correctable film ribbons in 660 mm jumbo roll form were classified by reference to their condition on import, not their intended use after further slitting or manufacturing. Because the goods entered as plastic film and not as ribbons, Heading 96.12 for typewriter or similar ribbons did not apply. Heading 39.20, read with Note 10 to Chapter 39, covered coated plastic film, including film that is printed or otherwise surface worked, and coating was treated as surface working. The goods were therefore correctly classifiable under Heading 39.20, and the competing claim under Heading 96.12 failed. Case-Laws Customs Sat, 23 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82389