https://www.taxtmi.com/caselaws?id=117101 The Tribunal upheld the lower appellate authority's decision, classifying the product as "bituminised poly laminated paper" under SH 4811.90. The Revenue's appeal was dismissed, confirming the duty rate of 20% as per the assessee's classification. The Tribunal emphasized the significance of the bitumen layer in providing waterproofing, distinguishing the product from mere "paper covered with plastic." The decision was pronounced on 12-9-2005. en-us Mon, 12 Sep 2005 00:00:00 +0530 Wed, 20 Jun 2012 13:12:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117101 The Tribunal upheld the lower appellate authority's decision, classifying the product as "bituminised poly laminated paper" under SH 4811.90. The Revenue's appeal was dismissed, confirming the duty rate of 20% as per the assessee's classification. The Tribunal emphasized the significance of the bitumen layer in providing waterproofing, distinguishing the product from mere "paper covered with plastic." The decision was pronounced on 12-9-2005. Case-Laws Central Excise Mon, 12 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117101