https://www.taxtmi.com/caselaws?id=397113 Paper coated on one side with aluminium metal powder, and free from plastic material, was held to fall under Heading 4810 rather than Heading 4811. Heading 4811 applies only to paper and paperboard coated, impregnated or covered with plastics, whereas Heading 4810 covers paper and paperboard coated with inorganic substances. Since the test report established absence of plastic and the product matched the description of coated paper under the specific heading, the Revenue's classification could not be sustained and the assessee's classification claim succeeded. en-us Tue, 28 Jul 2020 00:00:00 +0530 Fri, 09 Sep 2022 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397113 Paper coated on one side with aluminium metal powder, and free from plastic material, was held to fall under Heading 4810 rather than Heading 4811. Heading 4811 applies only to paper and paperboard coated, impregnated or covered with plastics, whereas Heading 4810 covers paper and paperboard coated with inorganic substances. Since the test report established absence of plastic and the product matched the description of coated paper under the specific heading, the Revenue's classification could not be sustained and the assessee's classification claim succeeded. Case-Laws Central Excise Tue, 28 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397113