https://www.taxtmi.com/caselaws?id=80357 The Tribunal classified paper-based decorative laminated sheets/boards under Heading 4818.90 till 28-2-1988 and Heading 4823.90 thereafter. Cotton fabric-based laminates were classified under Heading 3922.90 till 28-2-1988 and Heading 3926.90 after 1-3-1988. Paper-based insulators were classified under Heading 8546.00. The Tribunal remanded the matter of exemption eligibility to the Assistant Collector for further review. The appeals were allowed, and the Tribunal criticized the Collector for disregarding its earlier decision and relying on undisclosed evidence. en-us Tue, 06 Mar 1990 00:00:00 +0530 Thu, 16 Jun 2011 12:51:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80357 The Tribunal classified paper-based decorative laminated sheets/boards under Heading 4818.90 till 28-2-1988 and Heading 4823.90 thereafter. Cotton fabric-based laminates were classified under Heading 3922.90 till 28-2-1988 and Heading 3926.90 after 1-3-1988. Paper-based insulators were classified under Heading 8546.00. The Tribunal remanded the matter of exemption eligibility to the Assistant Collector for further review. The appeals were allowed, and the Tribunal criticized the Collector for disregarding its earlier decision and relying on undisclosed evidence. Case-Laws Income Tax Tue, 06 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80357