https://www.taxtmi.com/caselaws?id=117424 HDPE woven fabric covered on both sides with LDPE by extrusion coating was analysed under the Central Excise Tariff classification scheme. The product was made by slitting HDPE films into strips or tapes, weaving them into fabric, and then laminating it with LDPE. Because Heading 39.26 is a residual entry and the goods had undergone further manufacture after emergence of materials falling under Heading 39.20, the product could not remain under Heading 39.20 for sheets, films, tapes and similar flat plastic forms. The classification adopted by Revenue under Heading 39.26 was therefore accepted, and the challenge to Heading 39.20 classification was rejected. en-us Mon, 06 Feb 2006 00:00:00 +0530 Fri, 22 Jun 2012 15:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117424 HDPE woven fabric covered on both sides with LDPE by extrusion coating was analysed under the Central Excise Tariff classification scheme. The product was made by slitting HDPE films into strips or tapes, weaving them into fabric, and then laminating it with LDPE. Because Heading 39.26 is a residual entry and the goods had undergone further manufacture after emergence of materials falling under Heading 39.20, the product could not remain under Heading 39.20 for sheets, films, tapes and similar flat plastic forms. The classification adopted by Revenue under Heading 39.26 was therefore accepted, and the challenge to Heading 39.20 classification was rejected. Case-Laws Central Excise Mon, 06 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117424