https://www.taxtmi.com/caselaws?id=90201 Pressure sensitive label stock paper was treated as adhesive paper under Heading 4811.20 because the sample was coated with adhesive, used for adhesive purposes, and the release backing did not change its essential character; the residual heading 4811.90 was rejected. Thermal paper was treated as heat-sensitive coated paper under Heading 4811.90 because it was not ordinarily used as writing, printing or other graphic paper, and the evidence did not satisfy the requirements of Heading 4810.10. The discussion applies the tariff principle that goods must be classified under the heading most specifically describing their essential character and proven use, with the test report and surrounding evidence being decisive. en-us Wed, 14 Oct 1998 00:00:00 +0530 Tue, 04 Oct 2011 13:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90201 Pressure sensitive label stock paper was treated as adhesive paper under Heading 4811.20 because the sample was coated with adhesive, used for adhesive purposes, and the release backing did not change its essential character; the residual heading 4811.90 was rejected. Thermal paper was treated as heat-sensitive coated paper under Heading 4811.90 because it was not ordinarily used as writing, printing or other graphic paper, and the evidence did not satisfy the requirements of Heading 4810.10. The discussion applies the tariff principle that goods must be classified under the heading most specifically describing their essential character and proven use, with the test report and surrounding evidence being decisive. Case-Laws Central Excise Wed, 14 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90201