https://www.taxtmi.com/caselaws?id=73025 Composite insulating paper comprising paper backing laminated with polyester film was classified for basic customs duty by the component giving it its essential character. The plastic film provided the material's temperature resistance and dielectric strength, so Rule 3(b) placed it under the plastic heading rather than Chapter 48; exemption confined to electrical-grade insulation paper was therefore unavailable. For countervailing duty, the excise tariff contained no equivalent composite-goods rule, and the material was neither paper nor plastic by itself. It was consequently assessable under the residuary excise entry rather than the specific paper entry, requiring reassessment and consequential refund relief. en-us Fri, 24 Jun 1983 00:00:00 +0530 Thu, 26 May 2011 16:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73025 Composite insulating paper comprising paper backing laminated with polyester film was classified for basic customs duty by the component giving it its essential character. The plastic film provided the material's temperature resistance and dielectric strength, so Rule 3(b) placed it under the plastic heading rather than Chapter 48; exemption confined to electrical-grade insulation paper was therefore unavailable. For countervailing duty, the excise tariff contained no equivalent composite-goods rule, and the material was neither paper nor plastic by itself. It was consequently assessable under the residuary excise entry rather than the specific paper entry, requiring reassessment and consequential refund relief. Case-Laws Central Excise Fri, 24 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73025