https://www.taxtmi.com/caselaws?id=90673 The appellate tribunal held that the rubberised self-adhesive tape of cotton cloth should be classified under Tariff Heading 59.05, rejecting the Revenue's reliance on Heading 59.06 and affirming the assessee's original claim made in 1986. The judgment emphasizes the importance of factual accuracy in classification disputes and the need to align with both the Central Excise Tariff Act and relevant international standards like the HSN. en-us Tue, 06 Oct 1998 00:00:00 +0530 Mon, 10 Oct 2011 16:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90673 The appellate tribunal held that the rubberised self-adhesive tape of cotton cloth should be classified under Tariff Heading 59.05, rejecting the Revenue's reliance on Heading 59.06 and affirming the assessee's original claim made in 1986. The judgment emphasizes the importance of factual accuracy in classification disputes and the need to align with both the Central Excise Tariff Act and relevant international standards like the HSN. Case-Laws Central Excise Tue, 06 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90673