If the products are capable of classification under two chapter headings, then the classification must be under the heading which occurs last in the numerical order- Sc

Commissioner of Central Excise, Noida Vs Kit ply Industries Ltd. (Supreme Court of India)- Whether laminated panels of particle and medium density fibre board should be classified under sub- heading no. 4406.90 and 4407.90 or under subheading no. 4408.90? In the instant case, going by the statement of the respondent’s own officer, the product after lamination assumes a distinct marketability and brings about a change in the product. This change, after lamination makes the product fall outside the purview of chapter heading 44.06 and that would place the product under chapter heading 44....