https://www.taxtmi.com/caselaws?id=94555 Cellulose sheets measuring 100 cm x 150 cm were held outside sub-heading 4823.30 because the HSN Explanatory Notes to Heading 48.23 covered only paper, paperboard, cellulose wadding and webs of cellulose fibres in specified forms, including sheets not exceeding 36 cm on the unfolded side. The goods were admittedly much larger and had also not attained the shape of an insole for footwear, a finding not rebutted. As the Central Excise Tariff Act, 1985 showed no contrary intention, tariff classification was to follow the HSN nomenclature. Classification under sub-heading 4811.90 was therefore upheld. en-us Fri, 04 Feb 2000 00:00:00 +0530 Wed, 23 Nov 2011 13:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94555 Cellulose sheets measuring 100 cm x 150 cm were held outside sub-heading 4823.30 because the HSN Explanatory Notes to Heading 48.23 covered only paper, paperboard, cellulose wadding and webs of cellulose fibres in specified forms, including sheets not exceeding 36 cm on the unfolded side. The goods were admittedly much larger and had also not attained the shape of an insole for footwear, a finding not rebutted. As the Central Excise Tariff Act, 1985 showed no contrary intention, tariff classification was to follow the HSN nomenclature. Classification under sub-heading 4811.90 was therefore upheld. Case-Laws Customs Fri, 04 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94555