https://www.taxtmi.com/caselaws?id=74716 PVC-laminated jute fabric was held classifiable as laminated textile fabrics under Item 22-B rather than as jute manufactures under Item 22-A because the later tariff entry specifically covered textile fabrics impregnated, coated or laminated. The earlier exemption notifications did not govern the later tariff position, having been issued before Item 22-B was introduced and amended. The classification in favour of the Revenue was sustained. en-us Wed, 15 Jul 1987 00:00:00 +0530 Fri, 10 Jun 2011 15:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74716 PVC-laminated jute fabric was held classifiable as laminated textile fabrics under Item 22-B rather than as jute manufactures under Item 22-A because the later tariff entry specifically covered textile fabrics impregnated, coated or laminated. The earlier exemption notifications did not govern the later tariff position, having been issued before Item 22-B was introduced and amended. The classification in favour of the Revenue was sustained. Case-Laws Central Excise Wed, 15 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74716