https://www.taxtmi.com/circulars?id=6709 Board directs that paper-based decorative/industrial laminates exhibiting a hard, rigid character are classifiable under Chapter 39, while only those retaining the predominant character of paper per the HSN Explanatory Note may fall under Chapter 48. Collectors are instructed to remove divergent classifications, enforce correct assessments in light of reported duty evasion, and to conduct departmental cases vigorously before courts and tribunals; Board has not accepted a tribunal decision to the contrary and is pursuing appeal. en-us Tue, 02 May 1989 00:00:00 +0530 Sat, 04 Jul 2009 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6709 Board directs that paper-based decorative/industrial laminates exhibiting a hard, rigid character are classifiable under Chapter 39, while only those retaining the predominant character of paper per the HSN Explanatory Note may fall under Chapter 48. Collectors are instructed to remove divergent classifications, enforce correct assessments in light of reported duty evasion, and to conduct departmental cases vigorously before courts and tribunals; Board has not accepted a tribunal decision to the contrary and is pursuing appeal. Circulars Central Excise Tue, 02 May 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6709