https://www.taxtmi.com/caselaws?id=83729 Classification of excisable goods must be made by reference to the tariff entries in force during the relevant period. For 12-7-1972 to 15-3-1976, Tariff Item 22F had not yet been introduced, so the goods were held classifiable under Tariff Item 59. For the later period after 16-3-1976, the more reliable Deputy Chief Chemist report prevailed over the NPL report, and the goods were classified under Tariff Item 22F as narrow strips woven entirely with glass filament yarns. The appeal thus succeeded only for the earlier period and failed for the later period. en-us Fri, 29 Jul 1994 00:00:00 +0530 Sat, 16 Jul 2011 12:46:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83729 Classification of excisable goods must be made by reference to the tariff entries in force during the relevant period. For 12-7-1972 to 15-3-1976, Tariff Item 22F had not yet been introduced, so the goods were held classifiable under Tariff Item 59. For the later period after 16-3-1976, the more reliable Deputy Chief Chemist report prevailed over the NPL report, and the goods were classified under Tariff Item 22F as narrow strips woven entirely with glass filament yarns. The appeal thus succeeded only for the earlier period and failed for the later period. Case-Laws Central Excise Fri, 29 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83729