https://www.taxtmi.com/caselaws?id=87420 Marblex Flooring Tiles were classified under Chapter 68.07, not as articles of plastics under Chapter 39, because plastic was found to be only a binding agent and not the principal or predominant ingredient. The composition was materially unchanged from the earlier proceedings, and the controlling classification test remained whether the goods were essentially made of plastic. The later tariff structure did not alter that essential scheme, and the Revenue did not displace the earlier binding reasoning or establish any admission in the advertisement relied upon. The classification under Chapter 68.07 was therefore upheld and the departmental appeal failed. en-us Tue, 14 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 17:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87420 Marblex Flooring Tiles were classified under Chapter 68.07, not as articles of plastics under Chapter 39, because plastic was found to be only a binding agent and not the principal or predominant ingredient. The composition was materially unchanged from the earlier proceedings, and the controlling classification test remained whether the goods were essentially made of plastic. The later tariff structure did not alter that essential scheme, and the Revenue did not displace the earlier binding reasoning or establish any admission in the advertisement relied upon. The classification under Chapter 68.07 was therefore upheld and the departmental appeal failed. Case-Laws Central Excise Tue, 14 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87420