https://www.taxtmi.com/caselaws?id=89933 Narrow woven elastic tapes bearing woven brand names and used to hold garments around the waist were not treated as labels for exemption purposes. A label principally identifies an article, whereas the tapes performed the functional role of holding the garment and the brand name was woven into the material rather than separately affixed. The tapes therefore retained their essential character as elastic garment components, not identifying labels, and did not qualify for the claimed central excise exemption. 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 bearing woven brand names and used to hold garments around the waist were not treated as labels for exemption purposes. A label principally identifies an article, whereas the tapes performed the functional role of holding the garment and the brand name was woven into the material rather than separately affixed. The tapes therefore retained their essential character as elastic garment components, not identifying labels, and did not qualify for the claimed central excise exemption. Case-Laws Central Excise Thu, 26 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89933