https://www.taxtmi.com/caselaws?id=73964 PVC sheetings backed with mineral fibre were treated as composite goods, and classification was determined by the material giving the product its essential character. Applying interpretative rule 3(b) and the explanatory notes, goods essentially made of artificial plastic remained classifiable under Chapter 39 even though they contained a backing or filler of another material. The backing did not change the essential character of the product, so the PVC sheetings fell under Tariff Heading 39.01/06 and not under Tariff Heading 68.01/16(1). en-us Fri, 15 Apr 1988 00:00:00 +0530 Sat, 04 Jun 2011 17:24:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73964 PVC sheetings backed with mineral fibre were treated as composite goods, and classification was determined by the material giving the product its essential character. Applying interpretative rule 3(b) and the explanatory notes, goods essentially made of artificial plastic remained classifiable under Chapter 39 even though they contained a backing or filler of another material. The backing did not change the essential character of the product, so the PVC sheetings fell under Tariff Heading 39.01/06 and not under Tariff Heading 68.01/16(1). Case-Laws Central Excise Fri, 15 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73964