https://www.taxtmi.com/caselaws?id=73669 Polyimide film bearing the brand name "Kapton", even when given special treatment and converted into tape form, retained its essential character as film and remained classifiable under Tariff Item 15A(2), which covered boards, sheeting, sheets and films whether lacquered, metallised or laminated or not. The treatment did not convert the goods into adhesive tape for Tariff Item 60, and the residuary Tariff Item 68 was inapplicable because a specific entry governed the product. Earlier decisions on similar treated films were followed, while authorities supporting classification under Items 60 or 68 were distinguished. en-us Mon, 18 Apr 1988 00:00:00 +0530 Thu, 02 Jun 2011 16:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73669 Polyimide film bearing the brand name "Kapton", even when given special treatment and converted into tape form, retained its essential character as film and remained classifiable under Tariff Item 15A(2), which covered boards, sheeting, sheets and films whether lacquered, metallised or laminated or not. The treatment did not convert the goods into adhesive tape for Tariff Item 60, and the residuary Tariff Item 68 was inapplicable because a specific entry governed the product. Earlier decisions on similar treated films were followed, while authorities supporting classification under Items 60 or 68 were distinguished. Case-Laws Central Excise Mon, 18 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73669