https://www.taxtmi.com/caselaws?id=110455 Imported self-adhesive reflective film was classified by reference to its character as presented for assessment, not its proposed post-import processing. Because the goods were self-adhesive plastic film in jumbo rolls, Heading 3919.90 applied as the specific entry for self-adhesive plastic film, while Heading 3926.90 remained a residuary category for articles of plastic not elsewhere specified. The residuary heading could not be used where the specific heading squarely covered the goods, and the contrary view lacked supporting material such as a test report. On that basis, the goods were also eligible for clearance under OGL. en-us Fri, 02 Jan 2004 00:00:00 +0530 Mon, 16 Apr 2012 18:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110455 Imported self-adhesive reflective film was classified by reference to its character as presented for assessment, not its proposed post-import processing. Because the goods were self-adhesive plastic film in jumbo rolls, Heading 3919.90 applied as the specific entry for self-adhesive plastic film, while Heading 3926.90 remained a residuary category for articles of plastic not elsewhere specified. The residuary heading could not be used where the specific heading squarely covered the goods, and the contrary view lacked supporting material such as a test report. On that basis, the goods were also eligible for clearance under OGL. Case-Laws Customs Fri, 02 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110455