https://www.taxtmi.com/caselaws?id=165871 Cellulose nitrate films were held not to qualify for exemption meant for cellulose acetate sheets because films and sheets had distinct trade and technical identities, so the notification could not be extended by analogy. A later exemption notification could not assist where it came into force after the importation. On classification, the residuary Item 87 was unavailable because Item 82(3)(b) specifically covered articles of plastics, including flexible or laminated forms, and was broad enough to include plastic films. The goods were therefore classified under Item 82(3)(b), with the claimed exemption and alternative reassessment under Item 87 both denied. en-us Thu, 15 Jul 1982 00:00:00 +0530 Thu, 14 Aug 2014 11:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165871 Cellulose nitrate films were held not to qualify for exemption meant for cellulose acetate sheets because films and sheets had distinct trade and technical identities, so the notification could not be extended by analogy. A later exemption notification could not assist where it came into force after the importation. On classification, the residuary Item 87 was unavailable because Item 82(3)(b) specifically covered articles of plastics, including flexible or laminated forms, and was broad enough to include plastic films. The goods were therefore classified under Item 82(3)(b), with the claimed exemption and alternative reassessment under Item 87 both denied. Case-Laws Customs Thu, 15 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165871