Tariff classification of decorative laminated sheets follows prior ruling, placing them under sub-headings 3920.21 and 3920.37.

Decorative laminated sheets were held not to fall under sub-heading 4823.90 of the Central Excise Tariff Act, 1985. Applying an earlier ruling on the same product, the classification was confirmed as sub-heading 3920.21 for the period up to February 1988 and sub-heading 3920.37 from 1 March 1988 onwards. The analysis treated the prior decision as controlling and found no basis to depart from it.

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Issues: Whether decorative laminated sheets were classifiable under sub-heading 4823.90 of the Central Excise Tariff Act, 1985, or under sub-heading 3920.21 till February 1988 and sub-heading 3920.37 on or after 1 March 1988.

Analysis: The issue was governed by an earlier decision on the same product, which had already determined the proper tariff classification for the relevant periods. The Court applied that ruling and found no reason to differ from it.

Conclusion: Decorative laminated sheets are not classifiable under sub-heading 4823.90; they are classifiable under sub-heading 3920.21 till February 1988 and under sub-heading 3920.37 on or after 1 March 1988.

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