https://www.taxtmi.com/caselaws?id=166701 Laminated goods made of paper and hessian bonded with bitumen were held classifiable under Item 22A as jute manufactures because jute predominated in weight. Item 17(2) for paper and paper-board, including goods subjected to coating or impregnation, did not reasonably extend to a product formed by laminating paper with jute where a substantial part of the weight was non-paper material. The express wording of Item 22A, covering jute manufactures where jute predominated, prevailed over the broader paper-based description in Item 17(2). The contrary duty demand was set aside and the assessee's classification was accepted. en-us Tue, 06 Sep 1983 00:00:00 +0530 Fri, 31 Oct 2014 16:04:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166701 Laminated goods made of paper and hessian bonded with bitumen were held classifiable under Item 22A as jute manufactures because jute predominated in weight. Item 17(2) for paper and paper-board, including goods subjected to coating or impregnation, did not reasonably extend to a product formed by laminating paper with jute where a substantial part of the weight was non-paper material. The express wording of Item 22A, covering jute manufactures where jute predominated, prevailed over the broader paper-based description in Item 17(2). The contrary duty demand was set aside and the assessee's classification was accepted. Case-Laws Central Excise Tue, 06 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166701