https://www.taxtmi.com/caselaws?id=97251 A laminated composite of kraft paper and polyethylene fabric was treated as a paper-plastic composite rather than an article of plastics. Heading 3926 applied only to recognizable plastic articles, which this product was not; classification instead depended on the relative predominance and thickness of the paper and plastic layers under the Harmonized System Explanatory Notes and Note 1(f) to Chapter 48. The product description as paper covered with plastics fit Chapter 48, so classification under Heading 3926 was unsustainable and the Chapter 48 claim was accepted. en-us Mon, 27 Aug 2001 00:00:00 +0530 Mon, 16 Jan 2012 10:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97251 A laminated composite of kraft paper and polyethylene fabric was treated as a paper-plastic composite rather than an article of plastics. Heading 3926 applied only to recognizable plastic articles, which this product was not; classification instead depended on the relative predominance and thickness of the paper and plastic layers under the Harmonized System Explanatory Notes and Note 1(f) to Chapter 48. The product description as paper covered with plastics fit Chapter 48, so classification under Heading 3926 was unsustainable and the Chapter 48 claim was accepted. Case-Laws Central Excise Mon, 27 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97251