https://www.taxtmi.com/caselaws?id=84185 Composite goods made from plastic sheets reinforced with fibre glass are classifiable by the essential character of the finished article. Where plastic predominates by weight and value, the goods are marketed as plastic articles, and fibre glass serves only as reinforcement, they fall under Chapter 39 as articles of plastics. The glass fibre heading applies to glass fibre articles, including those coated or laminated with plastic, but not to plastic articles merely reinforced with fibre glass. The departmental challenge to classification under the glass fibre heading failed, and the appellate order favouring the assessee was sustained. en-us Thu, 29 Jun 1995 00:00:00 +0530 Wed, 20 Jul 2011 12:33:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84185 Composite goods made from plastic sheets reinforced with fibre glass are classifiable by the essential character of the finished article. Where plastic predominates by weight and value, the goods are marketed as plastic articles, and fibre glass serves only as reinforcement, they fall under Chapter 39 as articles of plastics. The glass fibre heading applies to glass fibre articles, including those coated or laminated with plastic, but not to plastic articles merely reinforced with fibre glass. The departmental challenge to classification under the glass fibre heading failed, and the appellate order favouring the assessee was sustained. Case-Laws Central Excise Thu, 29 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84185