https://www.taxtmi.com/caselaws?id=88258 Electrical insulating tapes made of polyester or glass fabric were treated as classifiable under Heading 85.46 as electrical insulators rather than under the alternative headings proposed by the department. The analysis relied on earlier Tribunal rulings that had already placed insulating tapes within Heading 85.46, and those rulings were followed in later cases. It also noted that the departmental contrary classification, including reliance on Chapter 70, had not survived after rejection by the Supreme Court. The result stated in the text is that the tapes were correctly classifiable under Heading 85.46 and the Revenue appeal failed. en-us Wed, 01 Oct 1997 00:00:00 +0530 Fri, 16 Sep 2011 15:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88258 Electrical insulating tapes made of polyester or glass fabric were treated as classifiable under Heading 85.46 as electrical insulators rather than under the alternative headings proposed by the department. The analysis relied on earlier Tribunal rulings that had already placed insulating tapes within Heading 85.46, and those rulings were followed in later cases. It also noted that the departmental contrary classification, including reliance on Chapter 70, had not survived after rejection by the Supreme Court. The result stated in the text is that the tapes were correctly classifiable under Heading 85.46 and the Revenue appeal failed. Case-Laws Central Excise Wed, 01 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88258