https://www.taxtmi.com/caselaws?id=89947 Bituminised hessian based felt was analysed for tariff classification under Heading 68.07 and Sub-heading 5909.00. The expression "similar materials" in Heading 68.07 was read in context with the listed materials-stone, plaster, cement, asbestos and mica-and bitumen was not treated as comparable to them. The product was also considered against Chapter Note (C) to Chapter 68 and the classification for other textile products suitable for industrial use. On that basis, the goods were not classifiable under Heading 68.07 and were correctly placed under Sub-heading 5909.00, so the Revenue's challenge failed. en-us Fri, 18 Dec 1998 00:00:00 +0530 Sat, 01 Oct 2011 14:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89947 Bituminised hessian based felt was analysed for tariff classification under Heading 68.07 and Sub-heading 5909.00. The expression "similar materials" in Heading 68.07 was read in context with the listed materials-stone, plaster, cement, asbestos and mica-and bitumen was not treated as comparable to them. The product was also considered against Chapter Note (C) to Chapter 68 and the classification for other textile products suitable for industrial use. On that basis, the goods were not classifiable under Heading 68.07 and were correctly placed under Sub-heading 5909.00, so the Revenue's challenge failed. Case-Laws Central Excise Fri, 18 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89947