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of <h1>Dispute Over PVC Insulated Tape Classification: Central Board Challenges CEGAT Decision, Files Appeal in Supreme Court.</h1> The West Zone Tariff Conference held in March 1989 addressed the classification of PVC insulated electrical self-adhesive insulation tapes. The Collector of Central Excise, Pune, highlighted a CEGAT decision classifying these tapes under Sub-Heading No. 85.46. However, the Central Board of Excise & Customs clarified that these tapes should be classified under Sub-Heading No. 39.19, as it provides a more specific description. The Board has not accepted the CEGAT decision and has filed an appeal in the Supreme Court. This information should be communicated to relevant field formations and trade interests.
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