https://www.taxtmi.com/caselaws?id=115456 Classification of laminated paper PVC plates must be determined by the condition of the goods at the time of import, read with the relevant tariff heading and chapter notes. Because paper formed more than half of the total thickness, the exclusion in Chapter 48 Note 1(g) was not attracted. Later removal of the paper layer and subsequent use of the goods in the advertisement industry did not alter the original tariff position. End-use was not decisive for classification. The goods were therefore classifiable under Chapter 48 and not Chapter 39, making the classification adopted by the lower authorities unsustainable. en-us Tue, 17 May 2005 00:00:00 +0530 Tue, 29 May 2012 17:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115456 Classification of laminated paper PVC plates must be determined by the condition of the goods at the time of import, read with the relevant tariff heading and chapter notes. Because paper formed more than half of the total thickness, the exclusion in Chapter 48 Note 1(g) was not attracted. Later removal of the paper layer and subsequent use of the goods in the advertisement industry did not alter the original tariff position. End-use was not decisive for classification. The goods were therefore classifiable under Chapter 48 and not Chapter 39, making the classification adopted by the lower authorities unsustainable. Case-Laws Customs Tue, 17 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115456