https://www.taxtmi.com/caselaws?id=86304 Classification of cotton fabric based laminates turned on the manufacturing process and the actual character of the goods; because the product was made by impregnating cotton fabric layers with resin and compressing them under heat and pressure, without emergence of a plastic sheet, it was classified under Heading 3926.90 rather than Heading 3920.37. The classification dispute over bearing blanks could not be finally resolved on the existing record because the article's precise nature, shape and use were insufficiently established, so the matter was remanded for fresh consideration 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 Classification of cotton fabric based laminates turned on the manufacturing process and the actual character of the goods; because the product was made by impregnating cotton fabric layers with resin and compressing them under heat and pressure, without emergence of a plastic sheet, it was classified under Heading 3926.90 rather than Heading 3920.37. The classification dispute over bearing blanks could not be finally resolved on the existing record because the article's precise nature, shape and use were insufficiently established, so the matter was remanded for fresh consideration by the original authority. Case-Laws Central Excise Mon, 09 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86304