https://www.taxtmi.com/caselaws?id=47985 Glass fibre reinforced plastics produced by impregnating glass fibre mat with resin are composite goods whose tariff classification depends on the component imparting essential character under Rule 3(b) of the Rules for Interpretation of Tariff Entries. The glass fibre mat gained the stiffness and functional utility required for roofing, partitions and similar uses only after plastic impregnation. As the plastic component imparted that essential character, the goods fall under Heading 39.20 as articles of plastic rather than Heading 70.14 as glass fibre articles. The assessee's classification claim was rejected. en-us Thu, 29 Mar 2007 00:00:00 +0530 Fri, 03 Apr 2015 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47985 Glass fibre reinforced plastics produced by impregnating glass fibre mat with resin are composite goods whose tariff classification depends on the component imparting essential character under Rule 3(b) of the Rules for Interpretation of Tariff Entries. The glass fibre mat gained the stiffness and functional utility required for roofing, partitions and similar uses only after plastic impregnation. As the plastic component imparted that essential character, the goods fall under Heading 39.20 as articles of plastic rather than Heading 70.14 as glass fibre articles. The assessee's classification claim was rejected. Case-Laws Central Excise Thu, 29 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47985