1992 (2) TMI 318

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..... tnagar, 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. The Asstt. Collector had classified them under 3920.29 and 3920.39 and the Collec .....

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..... apter 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 than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles including square; but not further worked (even if when .....

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