Fabrics coated, covered or laminated with plastics on both sides would by virtue of Note 2(a)(3) of Chapter 59 be more appropriately classified under Chapter 39 and not Chapter 59. - M.F.(D.R.) Telex F.No. 114/18/86-CX. 3, dated 26-5-1986.

Non-adhesive plastic tapes would appropriately be classifiable as 'Strips' of Plastic under Heading No. 39.20 or 39.21 depending on whether those are non-cellular or cellular. - Delhi Collectorate Trade Notice No. 555/87, dated 8-9-1987 Parallel Calcutta-II No. 230/87, dated 31-8-1987 and Bombay I No. 64/87, dated 4-9-1987.

Plastic box strappings are properly classifiable under Heading No. 39.20 or 39.21, depending upon whether these are non-cellular or cellular, as strips of regular geometric shape. - Bombay-III Collectorate Trade Notice No. 65/86, dated 22-12-1986.

Plastic components for computer printer Ribbon cassette are classifiable under Heading 39.26 of Schedule I of Customs Tariff Act, 1975 - Madras Customs House Public Notice No. 45/90, dated 18-1-1990.

Plastic components. - Parts of general use as specified in Note 2 to Section XV if made of plastics would fall within Chapter 39. All other articles of plastics which are in the nature of components or parts would get classified along with the machinery/equipment/apparatus etc. - M.F.(D.R.) Telegram F.No. 114/18/86-CX 3, dated 18-4-1986.