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TMI Blog2005 (5) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Revenue. The Commissioner(A) acknow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 classifiable under Chapter 48. In the present case, the weight of paper exceeds plastics by more than half the total thickness, hence, the product will remain under Chapter 48. (v) The only ground on which both the authorities have classifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case carefully. We are of the view that goods should be classified in the condition in which they are imported. The case laws relied on by the learned Advocate are quite relevant. It is not disputed that in the impugned product, paper constitutes more than half the total thickness. Hence, the impugned product would not come under the exclusion in Chapter 48 Note 1(g), even though, ultimately, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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