Printed PVC Sheets Not a New Product: Tribunal Overruled, Commissioner's Decision Upheld Under Chapter 39, Heading 39.20.

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....Classification - printed PVC sheets - no new product emerges after printing and consequently, therefore, that cannot be said to be any manufacture - On this ground alone, we set aside the Tribunal's judgment and restore that of the Commissioner, making it clear that the classification of the product remains under Chapter 39 Heading No. 39.20 - SC....