https://www.taxtmi.com/caselaws?id=31692 PVC (MF) laminated sheet was examined for tariff classification under Heading 6807.90 or Heading 3918.10 of the Central Excise Tariff Act, 1985. The decisive factor was the role of plastic in the product's composition: the record did not show that plastic gave the sheet its essential character, and there was no evidence that it was marketed as a plastic sheet. Accepting that plastic functioned only as a binder and that the product otherwise derived its character from non-plastic constituents, the classification under Chapter 68 was upheld. The product was accordingly held classifiable under Heading 6807.90 and not under Heading 3918.10. en-us Tue, 19 Aug 2008 00:00:00 +0530 Tue, 02 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31692 PVC (MF) laminated sheet was examined for tariff classification under Heading 6807.90 or Heading 3918.10 of the Central Excise Tariff Act, 1985. The decisive factor was the role of plastic in the product's composition: the record did not show that plastic gave the sheet its essential character, and there was no evidence that it was marketed as a plastic sheet. Accepting that plastic functioned only as a binder and that the product otherwise derived its character from non-plastic constituents, the classification under Chapter 68 was upheld. The product was accordingly held classifiable under Heading 6807.90 and not under Heading 3918.10. Case-Laws Central Excise Tue, 19 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31692