https://www.taxtmi.com/caselaws?id=87502 Industrial decorative laminated paper and sheets were examined for tariff classification between Heading 3920.31 and Heading 4823.90. The product was found not materially distinguishable from earlier Tribunal decisions on similar goods, and the department did not rebut that precedent. Chapter Note 1(f) to Chapter 48 was also considered, but the composition findings showed paper exceeding 68% by weight and thickness, with resin below 40%, so the exclusion for plastic sheeting was not met. On that basis, classification under Chapter 48 was sustained and the revenue challenge failed. en-us Thu, 02 Jan 1997 00:00:00 +0530 Tue, 06 Sep 2011 14:48:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87502 Industrial decorative laminated paper and sheets were examined for tariff classification between Heading 3920.31 and Heading 4823.90. The product was found not materially distinguishable from earlier Tribunal decisions on similar goods, and the department did not rebut that precedent. Chapter Note 1(f) to Chapter 48 was also considered, but the composition findings showed paper exceeding 68% by weight and thickness, with resin below 40%, so the exclusion for plastic sheeting was not met. On that basis, classification under Chapter 48 was sustained and the revenue challenge failed. Case-Laws Central Excise Thu, 02 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87502