Classification of Wall Coverings - Regarding

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.... A doubt has been raised regarding the classification of wall coverings under Heading 59.09 or Heading 48.14 of Central Excise Tariff. 2. The issue was discussed in the North Zone Tariff-cum-General Conference held at Rishikesh on 17-6-1988 The Conference observed that Heading No. 59.05 of HSN, inter alia covered textile wall coverings of width not less than 45 cm. suitable for wall or ceiling....

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.... CET. 3. The Conference further observed that though HSN notes under Heading 48.14 excluded "textile wall coverings" on a base of paper from the scope of heading No. 48.14 yet there was no choice but to classify these wall coverings under heading 48.14 by applying the rules of interpretation and in view of not having similar entry under Chapter 59 of CET. It was also noted that even Heading 48.....