https://www.taxtmi.com/caselaws?id=80423 The Tribunal classified the gummed paper tapes under Item 17(2) of the Central Excise Tariff, setting aside the previous decision and allowing the appeal. They determined that slitting the gummed paper into tapes did not change its fundamental nature, thus maintaining its classification under Item 17(2) as opposed to Item 60. The Senior Vice President concurred, emphasizing that the slitting process was for convenience and did not alter the gummed paper's character. As a result, the appeal was successful, and the appellants received consequential relief. en-us Tue, 23 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 17:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80423 The Tribunal classified the gummed paper tapes under Item 17(2) of the Central Excise Tariff, setting aside the previous decision and allowing the appeal. They determined that slitting the gummed paper into tapes did not change its fundamental nature, thus maintaining its classification under Item 17(2) as opposed to Item 60. The Senior Vice President concurred, emphasizing that the slitting process was for convenience and did not alter the gummed paper's character. As a result, the appeal was successful, and the appellants received consequential relief. Case-Laws Central Excise Tue, 23 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80423