https://www.taxtmi.com/caselaws?id=44288 Decorative laminated paper sheets and boards manufactured by impregnating base paper with resin and laminating under heat and pressure were not articles made of plastic. The paper remained the predominant material, while the resin acted as a binder and did not give the product its essential character as plastic. Applying the commercial and trade meaning of "articles made of plastic," classification under Tariff Item 15(A)(2) was rejected and the contrary orders were set aside. en-us Sat, 03 Feb 1996 00:00:00 +0530 Fri, 25 Jun 2010 12:24:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44288 Decorative laminated paper sheets and boards manufactured by impregnating base paper with resin and laminating under heat and pressure were not articles made of plastic. The paper remained the predominant material, while the resin acted as a binder and did not give the product its essential character as plastic. Applying the commercial and trade meaning of "articles made of plastic," classification under Tariff Item 15(A)(2) was rejected and the contrary orders were set aside. Case-Laws Central Excise Sat, 03 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44288