https://www.taxtmi.com/caselaws?id=118535 Go-down dunnage flooring was treated as a predominantly jute-based product, because its essential function and trade identity flowed from hessian and jute, not from the plastic lamination used on both sides. On that basis, classification under Heading 3918 as an article of plastic was rejected, and the textile-fabric classification was preferred. Applying commercial parlance and predominant character principles, the lamination was held to enhance utility without changing the product's essential identity. The exemption notifications for rot-proofed and laminated jute products then supported the assessee's claim, so the duty demand and penalties were held unsustainable and the classification order was set aside. en-us Tue, 14 Mar 2006 00:00:00 +0530 Wed, 04 Jul 2012 10:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118535 Go-down dunnage flooring was treated as a predominantly jute-based product, because its essential function and trade identity flowed from hessian and jute, not from the plastic lamination used on both sides. On that basis, classification under Heading 3918 as an article of plastic was rejected, and the textile-fabric classification was preferred. Applying commercial parlance and predominant character principles, the lamination was held to enhance utility without changing the product's essential identity. The exemption notifications for rot-proofed and laminated jute products then supported the assessee's claim, so the duty demand and penalties were held unsustainable and the classification order was set aside. Case-Laws Central Excise Tue, 14 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118535