Classification of decorative plastic laminates: treated as plastic sheets under the tariff, not as paper articles. Decorative paper reinforced plastic laminates are classifiable as non cellular plastic sheets under the Central Excise Tariff. The tariff headings for plastic sheets (covering lacquered, metallised or laminated sheets supported or combined with other materials) encompass such products, and Chapter Note 1(f) to Chapter 48 expressly excludes them from Chapter 48's paper articles scope. Therefore, these laminated sheets should be assessed under the appropriate plastic sheets heading rather than as other articles of paper.
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 decorative plastic laminates: treated as plastic sheets under the tariff, not as paper articles.
Decorative paper reinforced plastic laminates are classifiable as non cellular plastic sheets under the Central Excise Tariff. The tariff headings for plastic sheets (covering lacquered, metallised or laminated sheets supported or combined with other materials) encompass such products, and Chapter Note 1(f) to Chapter 48 expressly excludes them from Chapter 48's paper articles scope. Therefore, these laminated sheets should be assessed under the appropriate plastic sheets heading rather than as other articles of paper.
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