https://www.taxtmi.com/caselaws?id=72219 Tariff classification of impregnated fabrics and paper turns on the wording of the relevant entry and whether the goods retain their essential character after impregnation. Impregnated cotton fabric described as Prepreg 'C' remained classifiable under the cotton fabric entry because the tariff expressly included fabrics impregnated, coated or laminated with artificial plastic materials, and resin impregnation did not destroy fabric identity. Impregnated paper described as Prepreg 'P' fell within the paper entry because it expressly covered paper subjected to impregnating or coating treatment. Impregnated glass fabric described as Prepreg 'G' was treated as falling under the more specific mineral fibre and yarn entry rather than a broader alternative entry. en-us Tue, 25 Mar 1986 00:00:00 +0530 Sat, 14 May 2011 13:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72219 Tariff classification of impregnated fabrics and paper turns on the wording of the relevant entry and whether the goods retain their essential character after impregnation. Impregnated cotton fabric described as Prepreg 'C' remained classifiable under the cotton fabric entry because the tariff expressly included fabrics impregnated, coated or laminated with artificial plastic materials, and resin impregnation did not destroy fabric identity. Impregnated paper described as Prepreg 'P' fell within the paper entry because it expressly covered paper subjected to impregnating or coating treatment. Impregnated glass fabric described as Prepreg 'G' was treated as falling under the more specific mineral fibre and yarn entry rather than a broader alternative entry. Case-Laws Central Excise Tue, 25 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72219