https://www.taxtmi.com/caselaws?id=91486 Straw board patties used as flat supports for wrapping fabric in textile mills were held not classifiable under Heading 48.22 of the Central Excise Tariff Act, 1985. The heading covers bobbins, spools, cops and similar paper or paperboard supports, and the product was found to be a flat support rather than an item of that nature. Because the tariff entry tracks the HSN, the HSN Explanatory Notes were treated as a reliable interpretive aid and were read as excluding flat supports used for similar purposes. On that basis, the HSN meaning prevailed and the product fell outside Heading 48.22. en-us Sun, 20 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 12:56:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91486 Straw board patties used as flat supports for wrapping fabric in textile mills were held not classifiable under Heading 48.22 of the Central Excise Tariff Act, 1985. The heading covers bobbins, spools, cops and similar paper or paperboard supports, and the product was found to be a flat support rather than an item of that nature. Because the tariff entry tracks the HSN, the HSN Explanatory Notes were treated as a reliable interpretive aid and were read as excluding flat supports used for similar purposes. On that basis, the HSN meaning prevailed and the product fell outside Heading 48.22. Case-Laws Central Excise Sun, 20 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91486