https://www.taxtmi.com/caselaws?id=329554 PVC foils with recorded thickness between 0.18 mm and 0.25 mm were treated as films because Chapter Note 15 to Chapter 39 defines film as sheeting not exceeding 0.25 mm. The invoices described the goods as both PVC film and foil, but the Revenue did not show that the product fell outside the tariff definition or produce any independent material to distinguish foil from film for exemption purposes. On that basis, the notifications applying to films of heading 39.20 were held to cover the goods, and the exemption was admissible. en-us Fri, 10 Jun 2016 00:00:00 +0530 Fri, 10 Feb 2017 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329554 PVC foils with recorded thickness between 0.18 mm and 0.25 mm were treated as films because Chapter Note 15 to Chapter 39 defines film as sheeting not exceeding 0.25 mm. The invoices described the goods as both PVC film and foil, but the Revenue did not show that the product fell outside the tariff definition or produce any independent material to distinguish foil from film for exemption purposes. On that basis, the notifications applying to films of heading 39.20 were held to cover the goods, and the exemption was admissible. Case-Laws Central Excise Fri, 10 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329554