https://www.taxtmi.com/circulars?id=6682 Classification hinges on whether PVC adhesive articles of particular widths are tape or sheets for tariff purposes. The Deputy Chief Chemist, citing the Encyclopedia of Polymer Science and Technology, defined tape as a relatively narrow film up to four inches in width, indicating that films about 100 millimetres and below qualify as tapes. The Board accepted this view and directed provisional assessment pending formal prescription of a maximum width or further clarification. en-us Tue, 25 Apr 1989 00:00:00 +0530 Sat, 04 Jul 2009 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6682 Classification hinges on whether PVC adhesive articles of particular widths are tape or sheets for tariff purposes. The Deputy Chief Chemist, citing the Encyclopedia of Polymer Science and Technology, defined tape as a relatively narrow film up to four inches in width, indicating that films about 100 millimetres and below qualify as tapes. The Board accepted this view and directed provisional assessment pending formal prescription of a maximum width or further clarification. Circulars Central Excise Tue, 25 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6682