Printed sheets of plastics which are ready to be used for manufacturing articles for conveyance or packing of goods of plastics - Classification of

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....lar No. 41/89 Dated 13-7-1989 [From F. No. 93/30/89-CX.3] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Central Excise - Classification of printed sheets of plastics which are ready to be used for manufacturing articles for conveyance or packing of goods, of plastics like stoppers, lids, caps and other closu....

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....finally used as packing materials. He was of the view that since such cut sheets which had no use other than for packaging had acquired the essential character of packaging materials, they would merit classification under Heading No. 39.23 as articles for conveyance or packaging of goods, of plastics, in view of Rule 2(a) of Rules for the Interpretation of the Schedule to the Central Excise Tariff....

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....learance. It was seen that the goods as presented for inspection were in the form of sheets of plastics and, deserved to be treated as such whatever their subsequent use. It was held that the appropriate classification would be under Heading No. 39.20 or 39.21, as the case may be. 4. The Conference was, accordingly, of the view that the appropriate classification of printed plastic sheets ready....