1992 (2) TMI 318

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....ghavan, Consultant, for the Respondent. [Order per : S.K. Bhatnagar, Vice President]. -  This is a departmental appeal against the order of Collector (Appeals), Madras, dated 30-7-90. 2. The DR drew attention to the grounds of appeal mentioned in the Memo. of Appeal and the impugned order and stated that this matter relates to classification of printed plastic films. 3. ....

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....ted or similarly combined with other materials or not of polymers of vinyl chloride". Chapter Note 10, under Chapter 39 reads as follows :                    "In Heading Nos. 39.20 and 39.21, the expression plates, sheets, film, foil and strip, applies only to plates, sheets, film, foil and strip (other....