https://www.taxtmi.com/caselaws?id=74057 A composite laminated product made from resin-impregnated paper was examined for tariff classification under the Central Excise Tariff Act, 1985. Because the goods were composed principally of paper, with resin acting only as a binding agent, and plastics did not exceed half the total thickness, classification as articles of plastics under Chapter 39 was excluded. The intermediate impregnated paper could fall under Heading 4811.39, but the final laminated decorative product was treated as an article of paper under Chapter 48. Rule 1 controlled the classification, so Rule 3(b) on essential character had no application. The product was therefore classifiable under Heading 4818.90. en-us Wed, 30 Nov 1988 00:00:00 +0530 Mon, 06 Jun 2011 13:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74057 A composite laminated product made from resin-impregnated paper was examined for tariff classification under the Central Excise Tariff Act, 1985. Because the goods were composed principally of paper, with resin acting only as a binding agent, and plastics did not exceed half the total thickness, classification as articles of plastics under Chapter 39 was excluded. The intermediate impregnated paper could fall under Heading 4811.39, but the final laminated decorative product was treated as an article of paper under Chapter 48. Rule 1 controlled the classification, so Rule 3(b) on essential character had no application. The product was therefore classifiable under Heading 4818.90. Case-Laws Central Excise Wed, 30 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74057