https://www.taxtmi.com/caselaws?id=73789 Electrical insulation tapes were held classifiable as electrical insulators under Heading 85.46, sub-heading 8546.00, rather than as self-adhesive plastic tape under Heading 39.19, sub-heading 3919.00. The tariff classification was resolved by applying the Central Excise Tariff Act, 1985 through section notes, chapter notes, and the rules of interpretation, with Harmonised System explanatory notes treated as persuasive only. Prior Tribunal rulings, the Board's earlier understanding, and uncontroverted affidavits showing exclusive use for electrical insulation supported the view that the goods were not ordinary adhesive tapes but insulating articles covered by Section XVI. The appeal succeeded. en-us Mon, 11 Jul 1988 00:00:00 +0530 Fri, 03 Jun 2011 16:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73789 Electrical insulation tapes were held classifiable as electrical insulators under Heading 85.46, sub-heading 8546.00, rather than as self-adhesive plastic tape under Heading 39.19, sub-heading 3919.00. The tariff classification was resolved by applying the Central Excise Tariff Act, 1985 through section notes, chapter notes, and the rules of interpretation, with Harmonised System explanatory notes treated as persuasive only. Prior Tribunal rulings, the Board's earlier understanding, and uncontroverted affidavits showing exclusive use for electrical insulation supported the view that the goods were not ordinary adhesive tapes but insulating articles covered by Section XVI. The appeal succeeded. Case-Laws Central Excise Mon, 11 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73789