https://www.taxtmi.com/caselaws?id=110135 Printed plastic films remain classifiable under Heading 39.20 because Chapter Note 10 applies to plates, sheets, film, foil and strip whether or not printed. Printing therefore does not move the goods out of the tariff entry or create a separate classification. Where duty has already been paid on the films, no further duty arises merely because the films are printed. On that construction, the departmental challenge to the Collector (Appeals) order failed and the classification in Heading 39.20 was maintained. en-us Mon, 10 Feb 1992 00:00:00 +0530 Fri, 13 Apr 2012 18:20:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110135 Printed plastic films remain classifiable under Heading 39.20 because Chapter Note 10 applies to plates, sheets, film, foil and strip whether or not printed. Printing therefore does not move the goods out of the tariff entry or create a separate classification. Where duty has already been paid on the films, no further duty arises merely because the films are printed. On that construction, the departmental challenge to the Collector (Appeals) order failed and the classification in Heading 39.20 was maintained. Case-Laws Customs Mon, 10 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110135