https://www.taxtmi.com/caselaws?id=81632 Wall coverings made of a textile base fabric laminated with PVC film were held to fall under Heading 39.18 as wall coverings of plastics, because the goods were in rolls of suitable width, intended for wall or ceiling decoration, and had plastic permanently fixed on a backing other than paper with a decorated face side. Chapter 59 did not apply, as its laminated textile fabric entry was excluded where the textile component functioned only as a reinforcing base. The specific tariff description for wall coverings in Chapter 39 prevailed over the more general laminated-fabrics entry in Chapter 59, and the Revenue's challenge failed. en-us Mon, 18 Feb 1991 00:00:00 +0530 Mon, 27 Jun 2011 18:04:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81632 Wall coverings made of a textile base fabric laminated with PVC film were held to fall under Heading 39.18 as wall coverings of plastics, because the goods were in rolls of suitable width, intended for wall or ceiling decoration, and had plastic permanently fixed on a backing other than paper with a decorated face side. Chapter 59 did not apply, as its laminated textile fabric entry was excluded where the textile component functioned only as a reinforcing base. The specific tariff description for wall coverings in Chapter 39 prevailed over the more general laminated-fabrics entry in Chapter 59, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 18 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81632