https://www.taxtmi.com/caselaws?id=80842 Paper-based decorative laminated sheets made of paper impregnated with resin and laminated under heat and pressure were treated as resin-reinforced paper rather than paper-reinforced plastic sheeting. Chapter Note 1(f) to Chapter 39 was considered, but the Revenue did not establish that the product was stratified plastic sheeting excluded from Chapter 48. Applying earlier Tribunal decisions on similar laminated paper-based goods, the Tribunal held the goods classifiable under Chapter 48 and rejected classification under sub-heading 3920.37. en-us Tue, 04 Sep 1990 00:00:00 +0530 Mon, 20 Jun 2011 16:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80842 Paper-based decorative laminated sheets made of paper impregnated with resin and laminated under heat and pressure were treated as resin-reinforced paper rather than paper-reinforced plastic sheeting. Chapter Note 1(f) to Chapter 39 was considered, but the Revenue did not establish that the product was stratified plastic sheeting excluded from Chapter 48. Applying earlier Tribunal decisions on similar laminated paper-based goods, the Tribunal held the goods classifiable under Chapter 48 and rejected classification under sub-heading 3920.37. Case-Laws Central Excise Tue, 04 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80842