https://www.taxtmi.com/caselaws?id=84471 Fibre glass reinforced plastic roofing sheets were held classifiable under Heading 3922.90 as other articles of plastics because Chapter Note 11(b) covers articles used as structural elements in roofs, while Chapter Note 10 to Headings 39.20 and 39.21 governs plates and sheets in a broader sense. Applying the Section Notes and Chapter Notes under the tariff interpretation rules, the intended use of the goods as roofing elements prevailed over their physical description as sheets. The product was therefore not classifiable under Heading 3920.31, and the classification under 3922.90 was upheld. en-us Mon, 16 Oct 1995 00:00:00 +0530 Fri, 22 Jul 2011 11:45:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84471 Fibre glass reinforced plastic roofing sheets were held classifiable under Heading 3922.90 as other articles of plastics because Chapter Note 11(b) covers articles used as structural elements in roofs, while Chapter Note 10 to Headings 39.20 and 39.21 governs plates and sheets in a broader sense. Applying the Section Notes and Chapter Notes under the tariff interpretation rules, the intended use of the goods as roofing elements prevailed over their physical description as sheets. The product was therefore not classifiable under Heading 3920.31, and the classification under 3922.90 was upheld. Case-Laws Central Excise Mon, 16 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84471