https://www.taxtmi.com/caselaws?id=93240 PVC leather cloth (rexine) was classifiable by reference to its essential character and intended use as leather cloth simulating leather, not merely by the predominance of plastic by weight or volume. The Tribunal held that the plastic coating was essential to the product, while the textile backing did not alter that character. On that basis, the goods fell under Heading 59.03 and not Heading 39.21, and the assessee's classification was accepted. en-us Tue, 28 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 12:45:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93240 PVC leather cloth (rexine) was classifiable by reference to its essential character and intended use as leather cloth simulating leather, not merely by the predominance of plastic by weight or volume. The Tribunal held that the plastic coating was essential to the product, while the textile backing did not alter that character. On that basis, the goods fell under Heading 59.03 and not Heading 39.21, and the assessee's classification was accepted. Case-Laws Central Excise Tue, 28 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93240