Eximkey - India Export Import Policy 2004 2013 Exim Policy
1. PVC sheets are floor coverings because

(1) the description in the certificate of origin says so;

(2) according to the technical meaning, in this case, PVC sheets are floor coverings; and

(3) the test report confirming the goods as floor coverings was not disputed. 1989 (25) ECR 96.

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