https://www.taxtmi.com/caselaws?id=88095 Composite protective covers for textile machinery, lathes and tanks, comprising predominantly plastic with lesser glass fibre content, fall outside Tariff Heading 70.14 where they have lost the character of glass-fibre articles. Harmonised System of Nomenclature notes exclude semi-finished products and articles produced by compressing glass fibres with plastics in such circumstances. Rule 3(a) of the Interpretation Rules does not support classification under the Revenue's claimed heading when that heading does not describe the goods. The Revenue's proposed classification under Heading 70.14 was therefore rejected. en-us Fri, 19 Dec 1997 00:00:00 +0530 Thu, 15 Sep 2011 10:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88095 Composite protective covers for textile machinery, lathes and tanks, comprising predominantly plastic with lesser glass fibre content, fall outside Tariff Heading 70.14 where they have lost the character of glass-fibre articles. Harmonised System of Nomenclature notes exclude semi-finished products and articles produced by compressing glass fibres with plastics in such circumstances. Rule 3(a) of the Interpretation Rules does not support classification under the Revenue's claimed heading when that heading does not describe the goods. The Revenue's proposed classification under Heading 70.14 was therefore rejected. Case-Laws Central Excise Fri, 19 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88095