https://www.taxtmi.com/circulars?id=6762 Textile or textile-surfaced articles marketed and used as wall coverings are classifiable under Heading 48.14 of the Central Excise Tariff based on the character and end use of the article, notwithstanding narrower scope in HSN notes; the CET does not adopt the HSN width restriction, and articles of narrower width known and used as wall coverings may also fall under this heading. en-us Wed, 22 Feb 1989 00:00:00 +0530 Wed, 08 Jul 2009 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6762 Textile or textile-surfaced articles marketed and used as wall coverings are classifiable under Heading 48.14 of the Central Excise Tariff based on the character and end use of the article, notwithstanding narrower scope in HSN notes; the CET does not adopt the HSN width restriction, and articles of narrower width known and used as wall coverings may also fall under this heading. Circulars Central Excise Wed, 22 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6762