https://www.taxtmi.com/caselaws?id=86167 Imported polyester film coated with ferric oxide was examined for tariff classification and import entitlement. The key issue was whether the goods had reached the stage of prepared media for sound recording or remained polyester film classifiable under Chapter 39. Because the film was only a material intended for later use in making magnetic tape and was not yet a ready-to-use recording medium, it was classified under Heading 39.01/06 rather than Chapter 92. On that basis, the import qualified for the benefit of Notification No. 230/83-Cus., and the additional import licence produced was treated as sufficient for the import. en-us Wed, 23 Oct 1996 00:00:00 +0530 Wed, 10 Aug 2011 15:47:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86167 Imported polyester film coated with ferric oxide was examined for tariff classification and import entitlement. The key issue was whether the goods had reached the stage of prepared media for sound recording or remained polyester film classifiable under Chapter 39. Because the film was only a material intended for later use in making magnetic tape and was not yet a ready-to-use recording medium, it was classified under Heading 39.01/06 rather than Chapter 92. On that basis, the import qualified for the benefit of Notification No. 230/83-Cus., and the additional import licence produced was treated as sufficient for the import. Case-Laws Customs Wed, 23 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86167