https://www.taxtmi.com/caselaws?id=88874 Self-adhesive electrical insulating tapes of plastics were treated as electrical insulating tapes rather than ordinary self-adhesive plastic tapes because their commercial identity and market understanding were as insulators, with the self-adhesive feature being incidental. Applying the interpretative rule that, where goods are capable of classification under two headings, the later heading in serial order is preferred, together with prior Tribunal rulings and a trade notice recognising the same treatment, the goods were classified under Heading 8546.00 and not Heading 3919.00. en-us Fri, 05 Jun 1998 00:00:00 +0530 Wed, 21 Sep 2011 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88874 Self-adhesive electrical insulating tapes of plastics were treated as electrical insulating tapes rather than ordinary self-adhesive plastic tapes because their commercial identity and market understanding were as insulators, with the self-adhesive feature being incidental. Applying the interpretative rule that, where goods are capable of classification under two headings, the later heading in serial order is preferred, together with prior Tribunal rulings and a trade notice recognising the same treatment, the goods were classified under Heading 8546.00 and not Heading 3919.00. Case-Laws Central Excise Fri, 05 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88874