https://www.taxtmi.com/caselaws?id=88629 HDPE fabrics laminated with LDPE on both sides were treated as plastics goods for tariff classification, with the Tribunal applying the chapter description and binding precedent that goods made of plastics, rather than synthetic textile material, fall within Chapter 39. The product was accepted under Chapter Heading 3926.90 because it was not shown to fit the competing heading relied on by the Department. The claim to nil duty under Notification No. 53/86 dated 1-3-1986 was not sustained on the classification issue, and the Revenue's contrary view was rejected. en-us Mon, 13 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 12:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88629 HDPE fabrics laminated with LDPE on both sides were treated as plastics goods for tariff classification, with the Tribunal applying the chapter description and binding precedent that goods made of plastics, rather than synthetic textile material, fall within Chapter 39. The product was accepted under Chapter Heading 3926.90 because it was not shown to fit the competing heading relied on by the Department. The claim to nil duty under Notification No. 53/86 dated 1-3-1986 was not sustained on the classification issue, and the Revenue's contrary view was rejected. Case-Laws Central Excise Mon, 13 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88629