https://www.taxtmi.com/caselaws?id=80951 Bakalised paper tubes and bobbins used in ring spinning were held not to be articles of paper under Tariff Item 17(3) for exemption under Notification No. 66/82-CE. The material showed that the goods were composite items made of paper and other materials, used exclusively in ring spinning machinery, and known in common parlance as machine parts rather than paper products. Reliance on specifications for paper cones and packing tubes did not assist because those references did not cover the bobbins in issue. Classification therefore turned on the essential character of the goods, and their incidental paper content was insufficient to place them within the paper tariff entry. en-us Sun, 02 Dec 1990 00:00:00 +0530 Tue, 21 Jun 2011 15:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80951 Bakalised paper tubes and bobbins used in ring spinning were held not to be articles of paper under Tariff Item 17(3) for exemption under Notification No. 66/82-CE. The material showed that the goods were composite items made of paper and other materials, used exclusively in ring spinning machinery, and known in common parlance as machine parts rather than paper products. Reliance on specifications for paper cones and packing tubes did not assist because those references did not cover the bobbins in issue. Classification therefore turned on the essential character of the goods, and their incidental paper content was insufficient to place them within the paper tariff entry. Case-Laws Central Excise Sun, 02 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80951