https://www.taxtmi.com/caselaws?id=94668 Flush-door classification depends on the goods' essential character and manufacturing process. Doors made with a wooden core, plywood faces and PVC skins applied through vacuum forming, gluing and pressing remain flush doors where the core is faced on both sides and concealed by outer faces. Surface designs, protrusions or recessions created by PVC skins do not alter that character, particularly where the manufacturing process substantially remains that of a flush door. Such products are therefore classified under the tariff sub-heading for flush doors rather than the residual sub-heading for doors of wood. en-us Thu, 23 Dec 1999 00:00:00 +0530 Fri, 02 Dec 2011 18:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94668 Flush-door classification depends on the goods' essential character and manufacturing process. Doors made with a wooden core, plywood faces and PVC skins applied through vacuum forming, gluing and pressing remain flush doors where the core is faced on both sides and concealed by outer faces. Surface designs, protrusions or recessions created by PVC skins do not alter that character, particularly where the manufacturing process substantially remains that of a flush door. Such products are therefore classified under the tariff sub-heading for flush doors rather than the residual sub-heading for doors of wood. Case-Laws Central Excise Thu, 23 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94668