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of <h1>Board Resolves Classification Discrepancy for Decorative Paper Laminates; Confirms Heading 3920.31 Under Central Excise Tariff.</h1> The circular addresses the classification of decorative paper reinforced plastic laminates under the Central Excise Tariff (CET). It notes inconsistencies in classification across different Collectorates, with some classifying under sub-heading 3920.31 and others under 4818.90. The Board has reviewed the issue and determined that Heading 3921 of CET, which pertains to non-cellular plastic sheets and similar materials, is more appropriate. Chapter Note 1(f) under Chapter 48 excludes such materials from its scope, confirming that the correct classification is under heading 3920.31.
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