https://www.taxtmi.com/caselaws?id=167027 Imported special coated tissue for stencils was treated as a composite product of plastic film and paper backing, with both components performing a functional role. It was not regarded as an article of paper or an article of plastic for Central Excise Tariff purposes. The Customs Tariff interpretative rule applied in the proceedings was held not to govern classification under the Central Excise Tariff, which contained no corresponding provision. The goods therefore fell under the residuary Item 68 rather than Item 17(2), and that classification brought them within the exemption from countervailing duty, making refund of the duty admissible. en-us Wed, 06 Jun 1984 00:00:00 +0530 Wed, 03 Dec 2014 17:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167027 Imported special coated tissue for stencils was treated as a composite product of plastic film and paper backing, with both components performing a functional role. It was not regarded as an article of paper or an article of plastic for Central Excise Tariff purposes. The Customs Tariff interpretative rule applied in the proceedings was held not to govern classification under the Central Excise Tariff, which contained no corresponding provision. The goods therefore fell under the residuary Item 68 rather than Item 17(2), and that classification brought them within the exemption from countervailing duty, making refund of the duty admissible. Case-Laws Customs Wed, 06 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167027