2004 (1) TMI 402

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... am, 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 could be allow .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e 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 entry. We find that t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... within the ambit of Heading 39.19 for the reason that none of the sides are permanently tacky in the form in which it has been imported, is not borne out by any material on record such as test report etc. 4. In the light of the above discussion, we hold that the goods in question are classifiable under Customs Tariff Heading 3919.90 and can be cleared under OGL, set aside the impugned order and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X