https://www.taxtmi.com/caselaws?id=89462 Vulcanised fibre was held classifiable under sub-heading 3920.31 rather than the paper-based sub-heading 4823.90. Chapter Note 1 to Chapter 39 treats vulcanised fibre as included within references to plastics across the tariff nomenclature, and the relevant HSN entries place plates and sheets of vulcanised fibre under Heading 39.20. The tariff was construed consistently with the HSN in resolving the classification dispute, so the product could not be classified under the assessee's claimed heading. en-us Wed, 18 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 12:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89462 Vulcanised fibre was held classifiable under sub-heading 3920.31 rather than the paper-based sub-heading 4823.90. Chapter Note 1 to Chapter 39 treats vulcanised fibre as included within references to plastics across the tariff nomenclature, and the relevant HSN entries place plates and sheets of vulcanised fibre under Heading 39.20. The tariff was construed consistently with the HSN in resolving the classification dispute, so the product could not be classified under the assessee's claimed heading. Case-Laws Central Excise Wed, 18 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89462