https://www.taxtmi.com/caselaws?id=82409 Laminated decorative sheets made with paper predominating by weight and resol were treated as paper-based goods rather than plastic sheets for central excise purposes. The Tribunal followed its earlier view that such goods were not known in trade as plastic sheets and therefore did not fall under Item 15A(2) of the erstwhile tariff. On that reasoning, the goods were classified under the residuary Item 68, with consequential relief available to the assessee. en-us Mon, 25 Jan 1993 00:00:00 +0530 Mon, 04 Jul 2011 18:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82409 Laminated decorative sheets made with paper predominating by weight and resol were treated as paper-based goods rather than plastic sheets for central excise purposes. The Tribunal followed its earlier view that such goods were not known in trade as plastic sheets and therefore did not fall under Item 15A(2) of the erstwhile tariff. On that reasoning, the goods were classified under the residuary Item 68, with consequential relief available to the assessee. Case-Laws Central Excise Mon, 25 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82409