Classification of wall coverings: end use and character determine tariff placement under Heading 48.14 for wall coverings. Textile or textile-surfaced articles marketed and used as wall coverings are classifiable under Heading 48.14 of the Central Excise Tariff based on the character and end use of the article, notwithstanding narrower scope in HSN notes; the CET does not adopt the HSN width restriction, and articles of narrower width known and used as wall coverings may also fall under this heading.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of wall coverings: end use and character determine tariff placement under Heading 48.14 for wall coverings.
Textile or textile-surfaced articles marketed and used as wall coverings are classifiable under Heading 48.14 of the Central Excise Tariff based on the character and end use of the article, notwithstanding narrower scope in HSN notes; the CET does not adopt the HSN width restriction, and articles of narrower width known and used as wall coverings may also fall under this heading.
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