https://www.taxtmi.com/caselaws?id=89933 Narrow woven elastic tapes in running length, used to hold garments round the waist, were held not to be "labels" for exemption under Notification No. 27/94-C.E. because the woven brand names formed part of the fabric and were not separate identifying marks. The essential function of a label is to identify or describe the article, whereas these goods retained their primary character as functional elastic tapes. The finding that they were not labels was upheld as factually and legally sound, so the claimed exemption was denied and the Revenue's position prevailed. en-us Thu, 26 Nov 1998 00:00:00 +0530 Sat, 01 Oct 2011 13:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89933 Narrow woven elastic tapes in running length, used to hold garments round the waist, were held not to be "labels" for exemption under Notification No. 27/94-C.E. because the woven brand names formed part of the fabric and were not separate identifying marks. The essential function of a label is to identify or describe the article, whereas these goods retained their primary character as functional elastic tapes. The finding that they were not labels was upheld as factually and legally sound, so the claimed exemption was denied and the Revenue's position prevailed. Case-Laws Central Excise Thu, 26 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89933