https://www.taxtmi.com/caselaws?id=89998 Paper based decorative laminated sheets are classifiable under Heading 3920.31/3920.37 where the manufacturing process involves plastic-based materials such as phenol formaldehyde or melamine formaldehyde. The earlier Supreme Court interpretation of the tariff entry was followed, and the argument that the goods could not fall under that heading because the process materials were not themselves excisable plastic goods was rejected. The classification issue was treated as no longer res integra, so the product was placed under Heading 3920.31/3920.37 and not under Heading 4823.90. en-us Fri, 26 Feb 1999 00:00:00 +0530 Sat, 01 Oct 2011 17:06:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89998 Paper based decorative laminated sheets are classifiable under Heading 3920.31/3920.37 where the manufacturing process involves plastic-based materials such as phenol formaldehyde or melamine formaldehyde. The earlier Supreme Court interpretation of the tariff entry was followed, and the argument that the goods could not fall under that heading because the process materials were not themselves excisable plastic goods was rejected. The classification issue was treated as no longer res integra, so the product was placed under Heading 3920.31/3920.37 and not under Heading 4823.90. Case-Laws Central Excise Fri, 26 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89998