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of <h1>Tribunal rules elastic tapes not exempt as labels under Notification No. 27/94</h1> The Tribunal upheld the decision rejecting the appeal, ruling that 'Narrow Woven Elastic Tapes' did not qualify as labels for exemption under Notification ... Elastic tapes - Benefit of exemption under Notification No 27/94-C.E., dated 1-3-1994 not available. Issues:1. Classification of 'Narrow Woven Elastic Tapes' as labels for exemption under Notification No. 27/94.2. Interpretation of the term 'labels' under Central Excise Tariff Act, 1985.Issue 1 - Classification of 'Narrow Woven Elastic Tapes' as labels for exemption under Notification No. 27/94:The case involved a dispute regarding whether 'Narrow Woven Elastic Tapes' bearing brand names of hosiery goods manufacturers could be considered as 'labels' for the purpose of availing benefits under Notification No. 27/94. The Commissioner (Appeals) rejected the appellant's claim, emphasizing that the primary function of the tapes was to hold undergarments, indicating a functional role rather than that of a label. The appellant argued that the tapes served the purpose of denoting ownership of hosiery goods and referred to a trade notice for support. However, the adjudicating authority confirmed a duty demand, leading to the appeal.Issue 2 - Interpretation of the term 'labels' under Central Excise Tariff Act, 1985:The Judicial Member analyzed the definition of 'labels' as per 'The Law Lexicon,' highlighting that labels are intended to indicate the article contained and do not serve to distinguish products from others of the same nature. The Judicial Member noted that labels typically convey specific information to buyers and do not have a functional use. The respondent's representative argued that the tapes, being used to hold garments round the waist, had a functional purpose and were not affixed or pasted on garments but woven into the fabric. Reference was made to a previous Tribunal judgment to support the argument that tapes in running length cannot be considered labels. Ultimately, the Tribunal concurred with the Commissioner (Appeals) and upheld the decision that the tapes did not qualify as labels for exemption under Notification No. 27/94.In conclusion, the Tribunal affirmed the decision rejecting the appeal, emphasizing that the 'Narrow Woven Elastic Tapes' did not meet the criteria to be classified as labels under the relevant notification. The judgment provided a detailed analysis of the functional role and characteristics of labels, concluding that the tapes' primary function of holding garments did not align with the definition of labels, as per legal interpretations and precedents cited during the proceedings.
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