https://www.taxtmi.com/caselaws?id=80686 Imported Kapton polyimide film tapes with electrical insulating and adhesive properties were found not to fall within the tariff entry invoked by the department. The technical description and earlier comparable classifications showed that similar electrical insulating tapes had been treated under the residuary entry after the specific insulating-tapes entry was deleted. Authorities cited by the department were distinguished because they involved different composite products. Applying the earlier analogous classification approach, the goods were classified under Item No. 68, with consequential relief to the assessee. en-us Mon, 18 Jun 1990 00:00:00 +0530 Sat, 18 Jun 2011 15:32:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80686 Imported Kapton polyimide film tapes with electrical insulating and adhesive properties were found not to fall within the tariff entry invoked by the department. The technical description and earlier comparable classifications showed that similar electrical insulating tapes had been treated under the residuary entry after the specific insulating-tapes entry was deleted. Authorities cited by the department were distinguished because they involved different composite products. Applying the earlier analogous classification approach, the goods were classified under Item No. 68, with consequential relief to the assessee. Case-Laws Customs Mon, 18 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80686