2005 (5) TMI 407

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....ondent. [Order per : T.K. Jayaraman, Member (T)]. -  This appeal has been filed against O-I-A No. 80/2002, dated 6-11-2002, passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. The appellants imported laminated paper PVC plates. The DC, ICD, classified the item under CTH 3919.30. Since the product consists of a layer of paper and a layer of plastic sheet and the thick....

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....nts has strongly challenged the impugned order of the Commissioner (A). 4. Shri G. Shivadass, the learned Advocate appeared for the appellant and Shri R.N. Vishwanath, the learned SDR appeared for Revenue. 5. The learned Advocate urged the following points : (i)      The fact that the weight of the paper exceeds the weight of the plastic is not disputed by the....

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.... (75) E.L.T. 313 (Tribunal), has held that classification has to be first determined according to the terms of heading and relative section and chapter notes. (iv)   In terms of Note 1(g) of Chapter 48, a product that has a layer of paper or paperboard which is coated or covered with a layer of plastics and where plastic constitutes more than half of the total thickness would not be cla....

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....d goods are finally used only as plastic films in advertisement industry. The paper is removed before use of the plastic portion. Hence, he supported the decision of the lower authorities and urged the Bench to uphold this. 7. We have gone through the records of the case carefully. We are of the view that goods should be classified in the condition in which they are imported. The case laws r....