https://www.taxtmi.com/caselaws?id=42562 Metallised polyester films imported in roll form were treated as a distinct tariff and trade category, not as "sheets", "foils" or "other rectangular or profile shapes" within the exclusion table of the customs exemption notification. The Court applied commercial parlance and trade identity, noting that plastics notifications and tariff materials consistently distinguished plates, sheets, films and foils. Because roll-form material of indefinite length is not ordinarily understood as a sheet, and the exclusion wording could not be stretched by strained interpretation, the goods remained classifiable as films. The exemption under Section 25(1) of the Customs Act was therefore available and the assessee succeeded. en-us Mon, 25 Sep 1989 00:00:00 +0530 Mon, 05 Jan 2015 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42562 Metallised polyester films imported in roll form were treated as a distinct tariff and trade category, not as "sheets", "foils" or "other rectangular or profile shapes" within the exclusion table of the customs exemption notification. The Court applied commercial parlance and trade identity, noting that plastics notifications and tariff materials consistently distinguished plates, sheets, films and foils. Because roll-form material of indefinite length is not ordinarily understood as a sheet, and the exclusion wording could not be stretched by strained interpretation, the goods remained classifiable as films. The exemption under Section 25(1) of the Customs Act was therefore available and the assessee succeeded. Case-Laws Customs Mon, 25 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42562