https://www.taxtmi.com/caselaws?id=44940 Tariff classification depends on the express statutory description where the entry itself includes treated, impregnated or laminated goods, and not on common parlance. Resin-impregnated cotton fabric was held to fall within the cotton fabrics entry because the tariff definition expressly covered fabrics impregnated with artificial plastic materials, so classification under Tariff Item 19(III) was upheld. Resin-impregnated paper was likewise held to remain within the paper entry because the tariff specifically covered impregnated paper, so Tariff Item 17(2)/17(1) applied. Glass fabric-based Prepeg-G, however, was treated as a distinct further manufacture outside the mineral fibres entry and was classifiable under the residuary item. en-us Tue, 14 Jul 1998 00:00:00 +0530 Thu, 28 Nov 2024 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44940 Tariff classification depends on the express statutory description where the entry itself includes treated, impregnated or laminated goods, and not on common parlance. Resin-impregnated cotton fabric was held to fall within the cotton fabrics entry because the tariff definition expressly covered fabrics impregnated with artificial plastic materials, so classification under Tariff Item 19(III) was upheld. Resin-impregnated paper was likewise held to remain within the paper entry because the tariff specifically covered impregnated paper, so Tariff Item 17(2)/17(1) applied. Glass fabric-based Prepeg-G, however, was treated as a distinct further manufacture outside the mineral fibres entry and was classifiable under the residuary item. Case-Laws Central Excise Tue, 14 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44940