https://www.taxtmi.com/caselaws?id=47595 Insole and midsole sheets imported in rolled form for loading and transport retained their character as "sheets" for exemption purposes. The true meaning of the notification description controlled the dispute, and the goods were shown to be sold and bought as sheets rather than as films or sheetings. Rolling for convenience did not change their statutory or commercial identity, and the Revenue failed to prove that the goods had ceased to be sheets or were otherwise taxable. The exemption was therefore available, and the prior plastic-film distinction did not apply on these facts. en-us Mon, 10 Apr 2006 00:00:00 +0530 Thu, 12 Jun 2014 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47595 Insole and midsole sheets imported in rolled form for loading and transport retained their character as "sheets" for exemption purposes. The true meaning of the notification description controlled the dispute, and the goods were shown to be sold and bought as sheets rather than as films or sheetings. Rolling for convenience did not change their statutory or commercial identity, and the Revenue failed to prove that the goods had ceased to be sheets or were otherwise taxable. The exemption was therefore available, and the prior plastic-film distinction did not apply on these facts. Case-Laws Customs Mon, 10 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47595