https://www.taxtmi.com/caselaws?id=80465 Paper-based decorative laminated sheets made from paper impregnated with chemicals and pressed into laminated form were treated as retaining their paper-based character rather than becoming articles of plastics merely because resin or polymerisation was used in manufacture. The Tribunal applied its earlier view on similar laminated goods and classified the product under Heading 4818.90 up to 28-2-1988 and under Heading 4823.90 from 1-3-1988. Refund claims rejected only because earlier classification orders were treated as final could not stand once the classification changed, so the affected refund matters were remanded for reconsideration under the revised tariff position. en-us Fri, 29 Sep 1989 00:00:00 +0530 Fri, 17 Jun 2011 11:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80465 Paper-based decorative laminated sheets made from paper impregnated with chemicals and pressed into laminated form were treated as retaining their paper-based character rather than becoming articles of plastics merely because resin or polymerisation was used in manufacture. The Tribunal applied its earlier view on similar laminated goods and classified the product under Heading 4818.90 up to 28-2-1988 and under Heading 4823.90 from 1-3-1988. Refund claims rejected only because earlier classification orders were treated as final could not stand once the classification changed, so the affected refund matters were remanded for reconsideration under the revised tariff position. Case-Laws Central Excise Fri, 29 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80465