https://www.taxtmi.com/caselaws?id=86154 Cellular plastic goods manufactured as square and rectangular tiles were held classifiable under heading 3921 as plates, sheets, film, foil and strip of plastics, read with Chapter Note 10 and the Harmonised System of Nomenclature. The tariff scheme of Chapter 39 required headings 3920 and 3921 to be read together, and regular geometric shapes not further worked fell within that coverage. Heading 3925 for builders' ware of plastics was inapplicable because the goods were already covered by the earlier specific heading. Chapter Note 11 did not assist the assessee, and the lower authority's classification was upheld. en-us Thu, 03 Oct 1996 00:00:00 +0530 Wed, 10 Aug 2011 15:14:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86154 Cellular plastic goods manufactured as square and rectangular tiles were held classifiable under heading 3921 as plates, sheets, film, foil and strip of plastics, read with Chapter Note 10 and the Harmonised System of Nomenclature. The tariff scheme of Chapter 39 required headings 3920 and 3921 to be read together, and regular geometric shapes not further worked fell within that coverage. Heading 3925 for builders' ware of plastics was inapplicable because the goods were already covered by the earlier specific heading. Chapter Note 11 did not assist the assessee, and the lower authority's classification was upheld. Case-Laws Central Excise Thu, 03 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86154