https://www.taxtmi.com/caselaws?id=82984 Paste coated paper or film laminate remained classifiable under Chapter 48 because the goods were paper-based with a chemical coating on one side, and the Chapter Note 1(f) exclusion for layered paper or paperboard coated with plastics did not apply where the material was not a layered product and thickness predominance was irrelevant. Classification under Heading 39.12 was also rejected because the goods did not constitute cellulose or its chemical derivatives in primary forms, which refers to bulk primary-form materials such as liquids, pastes, dispersions, solutions, blocks, lumps, powders, granules or flakes. The goods were therefore classified under Chapter 48, not Heading 39.12. en-us Tue, 16 Mar 1993 00:00:00 +0530 Fri, 08 Jul 2011 17:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82984 Paste coated paper or film laminate remained classifiable under Chapter 48 because the goods were paper-based with a chemical coating on one side, and the Chapter Note 1(f) exclusion for layered paper or paperboard coated with plastics did not apply where the material was not a layered product and thickness predominance was irrelevant. Classification under Heading 39.12 was also rejected because the goods did not constitute cellulose or its chemical derivatives in primary forms, which refers to bulk primary-form materials such as liquids, pastes, dispersions, solutions, blocks, lumps, powders, granules or flakes. The goods were therefore classified under Chapter 48, not Heading 39.12. Case-Laws Customs Tue, 16 Mar 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82984