https://www.taxtmi.com/caselaws?id=88772 Perforated PVC strips and PVC lug protectors were examined for classification either as parts of electric accumulators under Heading 8507.00 or as other articles of plastics under Sub-heading 3926.90. The Department failed to produce technical material proving that the goods were in fact accumulator parts, and the record indicated that further manufacturing was required before use in accumulators. On that basis, the asserted tariff classification was not established and there was no ground to deny the existing classification or the exemption linked to accumulator parts. The departmental challenge to the classification and the related exemption benefit therefore failed for want of substantiation. en-us Mon, 23 Feb 1998 00:00:00 +0530 Wed, 21 Sep 2011 11:49:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88772 Perforated PVC strips and PVC lug protectors were examined for classification either as parts of electric accumulators under Heading 8507.00 or as other articles of plastics under Sub-heading 3926.90. The Department failed to produce technical material proving that the goods were in fact accumulator parts, and the record indicated that further manufacturing was required before use in accumulators. On that basis, the asserted tariff classification was not established and there was no ground to deny the existing classification or the exemption linked to accumulator parts. The departmental challenge to the classification and the related exemption benefit therefore failed for want of substantiation. Case-Laws Central Excise Mon, 23 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88772