HDPE woven fabrics (uncoated/one-side coated/double-side coated) classifiable under sub-heading 3926 9099

In re Harmony Plastics Pvt Ltd (CAAR Delhi)

In headings 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 squares) but not further worked (even if when so cut they become articles ready for use). HDPE woven fabric is not classifiable under headings 39.20 and 39.21.

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