https://www.taxtmi.com/caselaws?id=164692 The Supreme Court held that paper-based decorative laminated sheets/boards should be classified under Heading 3920.31/3920.37 of the Central Excise Tariff Act, 1985, not under Heading 4818.90/4823.90. Cotton fabric-based laminates were also reclassified under Heading 3920.21/3920.37. Paper-based insulators were correctly classified under Heading 8546.00. The appellants were not eligible for the concessional rate of excise duty under Notification No. 135/89-CE as their products did not fall within the exemption. The Court partially allowed the appeals, maintaining the classification of paper-based insulators but setting aside the Tribunal's decisions on decorative laminated sheets and cotton fabric-based laminates. The appeals on the concessional rate of excise duty were dismissed. en-us Wed, 17 Dec 1997 00:00:00 +0530 Sat, 24 Jan 2015 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164692 The Supreme Court held that paper-based decorative laminated sheets/boards should be classified under Heading 3920.31/3920.37 of the Central Excise Tariff Act, 1985, not under Heading 4818.90/4823.90. Cotton fabric-based laminates were also reclassified under Heading 3920.21/3920.37. Paper-based insulators were correctly classified under Heading 8546.00. The appellants were not eligible for the concessional rate of excise duty under Notification No. 135/89-CE as their products did not fall within the exemption. The Court partially allowed the appeals, maintaining the classification of paper-based insulators but setting aside the Tribunal's decisions on decorative laminated sheets and cotton fabric-based laminates. The appeals on the concessional rate of excise duty were dismissed. Case-Laws Central Excise Wed, 17 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164692