https://www.taxtmi.com/circulars?id=1309 The Board determined that cellulose insole sheets of size 150 cm x 100 cm are to be classified under the specific cellulose insole sheet sub-heading of the Central Excise Tariff rather than under the paper/paperboard heading, noting that the Central Excise Tariff lacks the Customs Tariff's size-limiting note and that goods marketed and declared as cellulose insole sheets should not be classified under heading 48.11 for levy of additional customs duty. en-us Fri, 16 Mar 2001 00:00:00 +0530 Sun, 20 Jan 2008 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1309 The Board determined that cellulose insole sheets of size 150 cm x 100 cm are to be classified under the specific cellulose insole sheet sub-heading of the Central Excise Tariff rather than under the paper/paperboard heading, noting that the Central Excise Tariff lacks the Customs Tariff's size-limiting note and that goods marketed and declared as cellulose insole sheets should not be classified under heading 48.11 for levy of additional customs duty. Circulars Customs Fri, 16 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1309