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<h1>Court rejects appeal, modifies classification of P.V.C. laminated paper under CET Item 17(2).</h1> The appeal was rejected by the court, except for a specific modification mentioned in the case regarding the classification of P.V.C. laminated paper ... P.V.C. laminated wall paper The Government of India considered petitioners' arguments regarding classification of P.V.C. laminated paper. The paper is classified under Item 17(2) of the CET and qualifies for exemption under Notification No. 27/74-C.E. or similar notifications. Other claimed notifications were found inapplicable. The appeal was rejected except for the modification mentioned.