https://www.taxtmi.com/caselaws?id=86304 Central Excise classification of cotton fabric based laminates depends on the actual manufacturing process and essential character of the finished goods. Where cotton fabric layers are impregnated with resin and compressed under heat and pressure without producing plastic sheets as such, the products fall outside the description of rigid laminated plastic sheets and are treated under Heading 3926.90 rather than Heading 3920.37. Classification of bearing blanks requires examination of their precise shape, use and fit within the relevant Chapter 84 entries. Where the factual record is incomplete on those features, classification requires fresh examination by the original authority. en-us Mon, 09 Dec 1996 00:00:00 +0530 Tue, 23 Aug 2011 18:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86304 Central Excise classification of cotton fabric based laminates depends on the actual manufacturing process and essential character of the finished goods. Where cotton fabric layers are impregnated with resin and compressed under heat and pressure without producing plastic sheets as such, the products fall outside the description of rigid laminated plastic sheets and are treated under Heading 3926.90 rather than Heading 3920.37. Classification of bearing blanks requires examination of their precise shape, use and fit within the relevant Chapter 84 entries. Where the factual record is incomplete on those features, classification requires fresh examination by the original authority. Case-Laws Central Excise Mon, 09 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86304