https://www.taxtmi.com/caselaws?id=48893 Glass fibre reinforced plastic roofing sheets, panels, doors and domes were classified under Chapter 39 as articles of plastics because the finished goods were reinforced plastic products formed with glass fibre mat as reinforcement and resin as the matrix. Heading 70.14 was held to cover articles made directly from glass fibre, not composite FRP goods whose essential character derived from plastic resin. HSN notes and earlier decisions on composite plastic articles did not alter that conclusion. The products were therefore outside Heading 70.14 and correctly assessed under Chapter 39. en-us Tue, 11 Sep 2001 00:00:00 +0530 Sat, 07 Aug 2010 11:25:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48893 Glass fibre reinforced plastic roofing sheets, panels, doors and domes were classified under Chapter 39 as articles of plastics because the finished goods were reinforced plastic products formed with glass fibre mat as reinforcement and resin as the matrix. Heading 70.14 was held to cover articles made directly from glass fibre, not composite FRP goods whose essential character derived from plastic resin. HSN notes and earlier decisions on composite plastic articles did not alter that conclusion. The products were therefore outside Heading 70.14 and correctly assessed under Chapter 39. Case-Laws Central Excise Tue, 11 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48893