Classification of paper based decorative/industrial laminates - Regarding

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..... ustrial 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/industrial laminates and representation fr .....

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..... vely 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 under Chapter 39. Field formations may .....

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