https://www.taxtmi.com/caselaws?id=86045 Glass fibre tapes were treated as fabrics for purposes of Notification No. 52/86-C.E. because a tape was regarded as a narrow woven fabric, and its width or form did not take it outside the exemption entry. Textile definitions and tariff practice supported classification of tapes within the genus of fabrics rather than under the higher duty category. On that basis, the contrary classification adopted in the impugned order was held unsustainable, and the tapes qualified for the nil rate of duty under the notification. en-us Thu, 07 Nov 1996 00:00:00 +0530 Tue, 09 Aug 2011 18:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86045 Glass fibre tapes were treated as fabrics for purposes of Notification No. 52/86-C.E. because a tape was regarded as a narrow woven fabric, and its width or form did not take it outside the exemption entry. Textile definitions and tariff practice supported classification of tapes within the genus of fabrics rather than under the higher duty category. On that basis, the contrary classification adopted in the impugned order was held unsustainable, and the tapes qualified for the nil rate of duty under the notification. Case-Laws Central Excise Thu, 07 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86045