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2001 (8) TMI 443
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.... Appellant. Shri T.D. Bodade, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the classification of a composite product that the appellant manufactured. The product consists of a layer of Kraft paper, which is bonded by means of coating of low density polyethylene with a layer of high-density polyethylene fabric. T....
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....ly, since these are clearly not recognizable articles. There is however a graver objection. Composite fabrics of plastic and paper may be classifiable under Chapter 39 or Chapter 48, depending upon the thickness of the paper and plastics. If the thickness of the paper is more than half, it would be classifiable under Chapter 48; if it is less than half it would be classifiable under Chapter 39. (T....