https://www.taxtmi.com/caselaws?id=87321 Cotton fabric reinforced industrial laminates and pre-preg cotton fabrics were treated as composite articles of plastics rather than mere plastic sheets. Chapter Heading 3920 applies to plates, sheets and similar forms of plastics, whereas Chapter Heading 3926 covers other articles of plastics; the earlier Revenue precedent was found inapplicable because it concerned non-textile materials. Following the Tribunal's view in the comparable cotton fabric laminate matter, the products were classified under Chapter Sub-heading 3926.90 and not under 3920.37, with the assessee obtaining consequential relief. en-us Fri, 17 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 12:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87321 Cotton fabric reinforced industrial laminates and pre-preg cotton fabrics were treated as composite articles of plastics rather than mere plastic sheets. Chapter Heading 3920 applies to plates, sheets and similar forms of plastics, whereas Chapter Heading 3926 covers other articles of plastics; the earlier Revenue precedent was found inapplicable because it concerned non-textile materials. Following the Tribunal's view in the comparable cotton fabric laminate matter, the products were classified under Chapter Sub-heading 3926.90 and not under 3920.37, with the assessee obtaining consequential relief. Case-Laws Central Excise Fri, 17 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87321