https://www.taxtmi.com/caselaws?id=102885 Paper-based decorative laminated sheets were treated as paper products and classified under Chapter 48 of the Central Excise Tariff Act, 1985 rather than as plastic sheets under Chapter 39. The Tribunal applied earlier rulings on the same classification issue and declined to depart from them merely because the Department's challenge was pending before the Supreme Court, in the absence of any stay. The assessee obtained consequential relief on the classification dispute, subject to limitation in relation to the refund claim. en-us Thu, 19 Sep 1991 00:00:00 +0530 Thu, 16 Feb 2012 16:47:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102885 Paper-based decorative laminated sheets were treated as paper products and classified under Chapter 48 of the Central Excise Tariff Act, 1985 rather than as plastic sheets under Chapter 39. The Tribunal applied earlier rulings on the same classification issue and declined to depart from them merely because the Department's challenge was pending before the Supreme Court, in the absence of any stay. The assessee obtained consequential relief on the classification dispute, subject to limitation in relation to the refund claim. Case-Laws Central Excise Thu, 19 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102885