https://www.taxtmi.com/caselaws?id=110598 Imported self-amalgamating tapes and semi-conducting tapes were treated as classifiable under Heading 40.05 sub-heading 4005.10 where supplier literature described them as covered with carbon black and adhesive in nature. That specific entry was preferred over sub-heading 4005.91, which covers other plates, sheets and strips, and the Revenue failed to displace the carbon-black description with chemical test or expert evidence. On that basis, the goods were regarded as freely importable without a licence, and the classification approach adopted by the appellate authority was upheld. en-us Thu, 18 Dec 2003 00:00:00 +0530 Tue, 17 Apr 2012 16:43:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110598 Imported self-amalgamating tapes and semi-conducting tapes were treated as classifiable under Heading 40.05 sub-heading 4005.10 where supplier literature described them as covered with carbon black and adhesive in nature. That specific entry was preferred over sub-heading 4005.91, which covers other plates, sheets and strips, and the Revenue failed to displace the carbon-black description with chemical test or expert evidence. On that basis, the goods were regarded as freely importable without a licence, and the classification approach adopted by the appellate authority was upheld. Case-Laws Customs Thu, 18 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110598