https://www.taxtmi.com/caselaws?id=80602 For Rule 173L of the Central Excise Rules, "goods of the same class" does not mean identical goods. Paper covered copper strips and fibre glass copper strips were treated as goods of the same class because both fell under the same tariff item, and the attempted distinction based on nomenclature and composition was rejected. On that basis, the refund claim was sustainable. en-us Wed, 28 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 18:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80602 For Rule 173L of the Central Excise Rules, "goods of the same class" does not mean identical goods. Paper covered copper strips and fibre glass copper strips were treated as goods of the same class because both fell under the same tariff item, and the attempted distinction based on nomenclature and composition was rejected. On that basis, the refund claim was sustainable. Case-Laws Central Excise Wed, 28 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80602