https://www.taxtmi.com/caselaws?id=87811 Rubber sheets or blanks imported for the printing industry remain classifiable under Tariff Heading 4008 when they are merely cut to rectangular shape and not shown to have been further worked. Chapter Note 9 to Chapter 40 expressly covers plates, sheets and strips that are uncut or simply cut, even if they have the character of articles or are printed or surface-worked, provided they are not otherwise cut to shape or further worked. The goods' ready-to-use condition did not remove them from Heading 4008, because the statutory note itself accommodates such goods. The lower authority's classification was therefore unsustainable. en-us Tue, 09 Sep 1997 00:00:00 +0530 Tue, 13 Sep 2011 11:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87811 Rubber sheets or blanks imported for the printing industry remain classifiable under Tariff Heading 4008 when they are merely cut to rectangular shape and not shown to have been further worked. Chapter Note 9 to Chapter 40 expressly covers plates, sheets and strips that are uncut or simply cut, even if they have the character of articles or are printed or surface-worked, provided they are not otherwise cut to shape or further worked. The goods' ready-to-use condition did not remove them from Heading 4008, because the statutory note itself accommodates such goods. The lower authority's classification was therefore unsustainable. Case-Laws Customs Tue, 09 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87811