https://www.taxtmi.com/caselaws?id=109780 Woven plastic shade nets imported for greenhouse use were treated as covered by the notification entry for "ultra violet retardant fibre glass/plastic sheets" because "sheet" was not specially defined and had to be read in common parlance and ordinary dictionary sense. The majority accepted that a woven fabric or net could still answer that description, particularly where the goods were certified for greenhouse application, and rejected the Revenue's narrower distinction based on air permeability. The dissent considered the entry confined to plastic sheets and not to woven shade nets under a different tariff heading. The goods were held eligible for the notification benefit, and the Revenue's appeal was dismissed. en-us Tue, 07 Jan 2003 00:00:00 +0530 Wed, 11 Apr 2012 18:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109780 Woven plastic shade nets imported for greenhouse use were treated as covered by the notification entry for "ultra violet retardant fibre glass/plastic sheets" because "sheet" was not specially defined and had to be read in common parlance and ordinary dictionary sense. The majority accepted that a woven fabric or net could still answer that description, particularly where the goods were certified for greenhouse application, and rejected the Revenue's narrower distinction based on air permeability. The dissent considered the entry confined to plastic sheets and not to woven shade nets under a different tariff heading. The goods were held eligible for the notification benefit, and the Revenue's appeal was dismissed. Case-Laws Customs Tue, 07 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109780