Classification of decorative paper reinforced Plastic Laminates - Whether under Chapter 39 or under Chapter 48 of the CET - Central Excise - 93/109/86-CX.3

Classification of decorative paper reinforced Plastic Laminates - Whether under Chapter 39 or under Chapter 48 of the CET F. No. 93/109/86-CX.3 Dated 24-10-1986 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of decorative paper reinforced Plastic Laminates - Whether under Chapter 39 or under Chapter 48 of the CET. It has been brought to the notice of the Board that decorative paper reinforced plastic laminates are being differently assessed in different Collectorates. In one Collectorate, it is assesse under sub-heading 3920.31 while in another under 4818.90 as 'other articles of paper'. 2. The matter has been examined in the Board. The Heading 3921 of CET is very specific and covers plastic sheets, film, foil, etc. of non-cellular type "whether lacquered or metallised or laminated, supported or similarly combined with other materials or not". Further it is also seen that Chapter Note 1 (f) under Chapter Heading 48 specifically excludes such material from the scope of Chapter 48. Therefore, the correct classification of such laminated sheets would be under heading 3920.31 of CET.