https://www.taxtmi.com/caselaws?id=91272 Classification of adhesive tapes with a cloth base under Tariff Heading 59.05 depended on whether the goods truly answered the statutory description of "rubberised fabric". The classification was not sustained because the record did not show proper examination of that description, and the competing heading was adopted without adequate consideration of the material on record. The assessee's expert opinion had also been ignored by the lower authorities, even though it was relevant to the classification dispute. The impugned classification was set aside and the matter remanded for de novo adjudication after considering the expert evidence and the tariff description. en-us Tue, 08 Sep 1998 00:00:00 +0530 Fri, 14 Oct 2011 18:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91272 Classification of adhesive tapes with a cloth base under Tariff Heading 59.05 depended on whether the goods truly answered the statutory description of "rubberised fabric". The classification was not sustained because the record did not show proper examination of that description, and the competing heading was adopted without adequate consideration of the material on record. The assessee's expert opinion had also been ignored by the lower authorities, even though it was relevant to the classification dispute. The impugned classification was set aside and the matter remanded for de novo adjudication after considering the expert evidence and the tariff description. Case-Laws Central Excise Tue, 08 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91272