https://www.taxtmi.com/caselaws?id=88966 Book binding cloth used for book binding and coated with amylaceous substances was held to fall under Tariff Heading 59.01 rather than Tariff Heading 52.06. Classification turned on whether the goods answered the description of the relevant tariff heading, and the fact that similar goods of another assessee were classified differently in another Commissionerate was treated as irrelevant. The stated position was that the goods squarely met the description of Heading 59.01, so the lower authority's classification was upheld. en-us Wed, 01 Oct 1997 00:00:00 +0530 Thu, 22 Sep 2011 15:33:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88966 Book binding cloth used for book binding and coated with amylaceous substances was held to fall under Tariff Heading 59.01 rather than Tariff Heading 52.06. Classification turned on whether the goods answered the description of the relevant tariff heading, and the fact that similar goods of another assessee were classified differently in another Commissionerate was treated as irrelevant. The stated position was that the goods squarely met the description of Heading 59.01, so the lower authority's classification was upheld. Case-Laws Central Excise Wed, 01 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88966