https://www.taxtmi.com/caselaws?id=88958 Elastic tapes made by knitting rubber strand with nylon vulcanised yarn were held classifiable under Heading 6001.12 as knitted fabric of man-made textile material. The exclusion suggested under Heading 4007 for vulcanised rubber thread and cord was not established, because no evidence or technical support showed that the rubber strand used in the product fell within that category. Since the lower authority's technical basis remained unshaken and the product was combined with nylon vulcanised yarn and knitted into elastic tapes, the classification under Heading 6001.12 was sustained and the Revenue's appeal failed. en-us Mon, 18 Aug 1997 00:00:00 +0530 Thu, 22 Sep 2011 14:58:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88958 Elastic tapes made by knitting rubber strand with nylon vulcanised yarn were held classifiable under Heading 6001.12 as knitted fabric of man-made textile material. The exclusion suggested under Heading 4007 for vulcanised rubber thread and cord was not established, because no evidence or technical support showed that the rubber strand used in the product fell within that category. Since the lower authority's technical basis remained unshaken and the product was combined with nylon vulcanised yarn and knitted into elastic tapes, the classification under Heading 6001.12 was sustained and the Revenue's appeal failed. Case-Laws Central Excise Mon, 18 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88958