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<h1>Board Clarifies Decorative Paper Reinforced Plastic Laminates Classification Under CET; Confirms Heading 3920.31 Applies.</h1> The circular addresses the classification of decorative paper reinforced plastic laminates under the Central Excise Tariff (CET). It highlights inconsistent assessments across different Collectorates, with some classifying these laminates under sub-heading 3920.31 and others under 4818.90. Upon examination, the Board concludes that these laminates should be classified under heading 3920.31, as Chapter Note 1(f) under Chapter 48 explicitly excludes such materials, and heading 3921 of CET specifically covers plastic sheets and laminates of the non-cellular type.