https://www.taxtmi.com/caselaws?id=80357 Paper-based decorative laminated sheets and boards remained classifiable as paper articles, because resin functioned only as a binder and no plastic article emerged; the goods fell under Heading 4818.90 up to 28-2-1988 and Heading 4823.90 thereafter. Paper-based electrical-grade insulators were treated according to their insulating function and classified under Heading 8546.00 as electrical insulators of any material. Cotton fabric-based laminates were not plastic laminates, since the process produced no plastic sheet or article of plastics; they were classified under Heading 3922.90 up to 28-2-1988 and Heading 3926.90 thereafter. The Department's classifications were set aside in material part, with remand only on exemption notifications. 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 Paper-based decorative laminated sheets and boards remained classifiable as paper articles, because resin functioned only as a binder and no plastic article emerged; the goods fell under Heading 4818.90 up to 28-2-1988 and Heading 4823.90 thereafter. Paper-based electrical-grade insulators were treated according to their insulating function and classified under Heading 8546.00 as electrical insulators of any material. Cotton fabric-based laminates were not plastic laminates, since the process produced no plastic sheet or article of plastics; they were classified under Heading 3922.90 up to 28-2-1988 and Heading 3926.90 thereafter. The Department's classifications were set aside in material part, with remand only on exemption notifications. Case-Laws Income Tax Tue, 06 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80357