https://www.taxtmi.com/caselaws?id=86667 Decorative laminated sheets made of paper impregnated with synthetic resin were treated as composite goods for tariff classification under the Central Excise Tariff Act, 1985. Applying Rule 3(b) of the interpretative rules, classification turned on the material giving the product its essential character. The resin was found to impart rigidity, strength, and resistance to heat and moisture, so the goods fell under Chapter 39 rather than Chapter 48. The predominance of paper in composition was held immaterial where it did not provide the essential character. en-us Thu, 10 Apr 1997 00:00:00 +0530 Fri, 26 Aug 2011 13:01:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86667 Decorative laminated sheets made of paper impregnated with synthetic resin were treated as composite goods for tariff classification under the Central Excise Tariff Act, 1985. Applying Rule 3(b) of the interpretative rules, classification turned on the material giving the product its essential character. The resin was found to impart rigidity, strength, and resistance to heat and moisture, so the goods fell under Chapter 39 rather than Chapter 48. The predominance of paper in composition was held immaterial where it did not provide the essential character. Case-Laws Central Excise Thu, 10 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86667