2004 (1) TMI 402

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....Balasundaram, Member (J)]. -  The appellants herein imported a consignment of self-adhesive reflective film, classified the goods under Customs Tariff Heading 3919.90 and sought clearance under OGL. The department was of the view that the goods which were reflective film ingrained with metallic pieces, were appropriately classifiable under Customs Tariff Heading 3926.90 and that the import c....

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....t. The goods are to be used for captive consumption in the importer's plant after slitting to required size and shape for making adhesive labels. CTH 39.19 covers "self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes of plastics, whether or not in rolls", while CTH 3926.90 covers other articles of plastic not elsewhere specified. In other words, Heading 39.26 is a residuary ....