Classification of paper based decorative/industrial laminates - Regarding

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..... cation of paper based decorative/industrial laminates - Regarding. Attention is invited to the classification of paper based decorative/industrial laminates, and to state that the Board has clarified that they would be appropritely classifiable under Chapter 39 of CETA 85 vide Boards letter F. No. 93/109/86-CX.3, dated 24-10-1986 . In view of the reported evasion of duty on such decorative/indu .....

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..... case is conducted vigorously effectively before the Courts/Tribunal to ensure the correct classification of goods. Only such products consisting of sheets of paper impregnated with plastics compressed together having more the character of paper as are covered by HSN Explanatory Note at page 555, may be classifiable under Chapter 48. If they have a hard rigid character they are classifiable .....

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