https://www.taxtmi.com/circulars?id=7269 Decorative paper reinforced plastic laminates are classifiable as non cellular plastic sheets under the Central Excise Tariff. The tariff headings for plastic sheets (covering lacquered, metallised or laminated sheets supported or combined with other materials) encompass such products, and Chapter Note 1(f) to Chapter 48 expressly excludes them from Chapter 48's paper articles scope. Therefore, these laminated sheets should be assessed under the appropriate plastic sheets heading rather than as other articles of paper. en-us Fri, 24 Oct 1986 00:00:00 +0530 Thu, 09 Jul 2009 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7269 Decorative paper reinforced plastic laminates are classifiable as non cellular plastic sheets under the Central Excise Tariff. The tariff headings for plastic sheets (covering lacquered, metallised or laminated sheets supported or combined with other materials) encompass such products, and Chapter Note 1(f) to Chapter 48 expressly excludes them from Chapter 48's paper articles scope. Therefore, these laminated sheets should be assessed under the appropriate plastic sheets heading rather than as other articles of paper. Circulars Central Excise Fri, 24 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7269