https://www.taxtmi.com/caselaws?id=165886 Varnished cloth was held not to fall within the excise entry for cotton fabrics impregnated, coated or laminated with cellulose derivatives or other plastic materials, because the coating was varnish rather than plastic material. The Board treated the product's commercial identity in trade, distinct appearance and separate use as relevant to tariff classification, and found that varnished cloth was not interchangeable with ordinary coated or laminated cotton fabrics. On that basis, the departmental classification was rejected and the excise duty demand was set aside. en-us Wed, 17 Feb 1982 00:00:00 +0530 Thu, 14 Aug 2014 14:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165886 Varnished cloth was held not to fall within the excise entry for cotton fabrics impregnated, coated or laminated with cellulose derivatives or other plastic materials, because the coating was varnish rather than plastic material. The Board treated the product's commercial identity in trade, distinct appearance and separate use as relevant to tariff classification, and found that varnished cloth was not interchangeable with ordinary coated or laminated cotton fabrics. On that basis, the departmental classification was rejected and the excise duty demand was set aside. Case-Laws Central Excise Wed, 17 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165886