Classification of decorative laminates: Department urged to defend plastic/ridig-character placement against tribunal reclassification to paper. Board directs that paper-based decorative/industrial laminates exhibiting a hard, rigid character are classifiable under Chapter 39, while only those retaining the predominant character of paper per the HSN Explanatory Note may fall under Chapter 48. Collectors are instructed to remove divergent classifications, enforce correct assessments in light of reported duty evasion, and to conduct departmental cases vigorously before courts and tribunals; Board has not accepted a tribunal decision to the contrary and is pursuing appeal.
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Classification of decorative laminates: Department urged to defend plastic/ridig-character placement against tribunal reclassification to paper.
Board directs that paper-based decorative/industrial laminates exhibiting a hard, rigid character are classifiable under Chapter 39, while only those retaining the predominant character of paper per the HSN Explanatory Note may fall under Chapter 48. Collectors are instructed to remove divergent classifications, enforce correct assessments in light of reported duty evasion, and to conduct departmental cases vigorously before courts and tribunals; Board has not accepted a tribunal decision to the contrary and is pursuing appeal.
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