https://www.taxtmi.com/caselaws?id=80403 Paper subjected to coating, impregnation or laminating continues to fall within the tariff concept of converted paper where the statutory entry expressly covers such treatment. On that reasoning, VM PET/LDPE coated glassine paper and BOPP/LDPE coated glassine paper were treated as paper products under Tariff Item 17(1), because the composite character and presence of plastic did not by itself move them to the residuary entry. The commentary also notes that the Department failed to show the goods were not known in trade as converted paper. The corresponding exemption under Notification No. 63/82-CE was therefore available, and Tariff Item 68 was rejected. en-us Fri, 15 Dec 1989 00:00:00 +0530 Thu, 16 Jun 2011 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80403 Paper subjected to coating, impregnation or laminating continues to fall within the tariff concept of converted paper where the statutory entry expressly covers such treatment. On that reasoning, VM PET/LDPE coated glassine paper and BOPP/LDPE coated glassine paper were treated as paper products under Tariff Item 17(1), because the composite character and presence of plastic did not by itself move them to the residuary entry. The commentary also notes that the Department failed to show the goods were not known in trade as converted paper. The corresponding exemption under Notification No. 63/82-CE was therefore available, and Tariff Item 68 was rejected. Case-Laws Central Excise Fri, 15 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80403