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    <title>Printed PVC Sheets Not a New Product: Tribunal Overruled, Commissioner&#039;s Decision Upheld Under Chapter 39, Heading 39.20.</title>
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    <description>Classification - printed PVC sheets - no new product emerges after printing and consequently, therefore, that cannot be said to be any manufacture - On this ground alone, we set aside the Tribunal&#039;s judgment and restore that of the Commissioner, making it clear that the classification of the product remains under Chapter 39 Heading No. 39.20 - SC</description>
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      <description>Classification - printed PVC sheets - no new product emerges after printing and consequently, therefore, that cannot be said to be any manufacture - On this ground alone, we set aside the Tribunal&#039;s judgment and restore that of the Commissioner, making it clear that the classification of the product remains under Chapter 39 Heading No. 39.20 - SC</description>
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