https://www.taxtmi.com/caselaws?id=74744 Coated surgical pink cloth used to make bandage dressings was not classifiable as adhesive tapes under Item 60 of the Central Excise Tariff. The Tribunal treated the entry as confined to non-medical adhesive tapes and relied on its earlier view that medicated tapes, plasters and bandages fall outside its scope. It also used the Finance Minister's budget speech as a contemporaneous aid to confirm that medical or medicated tapes were not intended to be covered. The excise demand was therefore unsustainable and the departmental appeals failed. en-us Tue, 06 Jan 1987 00:00:00 +0530 Fri, 10 Jun 2011 17:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74744 Coated surgical pink cloth used to make bandage dressings was not classifiable as adhesive tapes under Item 60 of the Central Excise Tariff. The Tribunal treated the entry as confined to non-medical adhesive tapes and relied on its earlier view that medicated tapes, plasters and bandages fall outside its scope. It also used the Finance Minister's budget speech as a contemporaneous aid to confirm that medical or medicated tapes were not intended to be covered. The excise demand was therefore unsustainable and the departmental appeals failed. Case-Laws Central Excise Tue, 06 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74744