https://www.taxtmi.com/caselaws?id=74941 Composite electrical grade insulating paper laminated with plastic was treated as a composite good whose classification depended on the component giving it its essential character under Rule 3(b) of the Interpretatory Rules. The plastic layer was found to impart the higher degree of electrical insulation, so the goods fell under Heading 39.01/06 rather than Heading 48.01/21. Because the customs notification applied only to Heading 48.01/21 goods, exemption was unavailable. For countervailing duty, the goods were not treated as paper or paperboard under Item 17(2) and were placed in the residuary Item 68. en-us Fri, 30 Jun 1989 00:00:00 +0530 Mon, 06 Nov 2023 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74941 Composite electrical grade insulating paper laminated with plastic was treated as a composite good whose classification depended on the component giving it its essential character under Rule 3(b) of the Interpretatory Rules. The plastic layer was found to impart the higher degree of electrical insulation, so the goods fell under Heading 39.01/06 rather than Heading 48.01/21. Because the customs notification applied only to Heading 48.01/21 goods, exemption was unavailable. For countervailing duty, the goods were not treated as paper or paperboard under Item 17(2) and were placed in the residuary Item 68. Case-Laws Customs Fri, 30 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74941