Tariff classification of cotton based fabric laminates upheld as consistent with earlier Supreme Court precedent.

Cotton based fabric laminates were classified under the tariff entry accepted by the Tribunal, and that classification was upheld because it was consistent with the Court's earlier ruling in Wood Polymers Ltd. The Tribunal's view on that item was therefore found correct. The separate issue concerning bearing blanks was not decided on the merits in this appeal, as it had already been remanded to the original authority and was not pursued further.

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Issues: Whether cotton based fabric laminates were correctly classified under the tariff entry applied by the Tribunal.

Analysis: The classification accepted by the Tribunal for cotton based fabric laminates was found to accord with the earlier decision of the Court in Wood Polymers Ltd., and the Tribunal's view on that item was held to be correct. The other matter concerning bearing blanks had been remanded to the original authority and was not pursued for decision in the appeal.

Conclusion: The classification of cotton based fabric laminates was upheld.

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