https://www.taxtmi.com/caselaws?id=166655 Imported film laminate with paper backing was considered under the tariff description in Chapter 48, and the decisive question was classification under the Customs Tariff Act rather than prior treatment under the old tariff or the goods' use in batteries. The provision was read broadly to cover paper and paperboard that are impregnated or coated, including paper carrying chemicals, because the carrier function did not remove the goods from the paper heading. On that basis, the goods were held to be paper impregnated or coated with chemicals and were correctly classified under Heading 48.01/21, so the assessment challenge failed. en-us Sat, 30 Jul 1983 00:00:00 +0530 Thu, 30 Oct 2014 10:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166655 Imported film laminate with paper backing was considered under the tariff description in Chapter 48, and the decisive question was classification under the Customs Tariff Act rather than prior treatment under the old tariff or the goods' use in batteries. The provision was read broadly to cover paper and paperboard that are impregnated or coated, including paper carrying chemicals, because the carrier function did not remove the goods from the paper heading. On that basis, the goods were held to be paper impregnated or coated with chemicals and were correctly classified under Heading 48.01/21, so the assessment challenge failed. Case-Laws Customs Sat, 30 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166655