Sheet, a sheet, is basically a very thin and broad piece of any substance normally of a regular shape, Chheda Industries v. Collector of Customs, AIR 1997 SC 2080 (2082): (1997) 6 SCC 88. [Customs Tariff Act, 1975, Schedule I, Chap Note 1(n) and Heading 43.13]
Means a film roll of indefinite length and not in the form of individual cut pieces can be more appropriately described as 'sheeting' rather than 'sheets', Collector of Customs v. K. Mohan & Co., (1989) Supp 2 SCC 337.
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