https://www.taxtmi.com/caselaws?id=123729 Classification turned on whether the adhesive tapes and related products, made from fabric processed into final goods and coated with adhesive after treatment in rubberized solution, fell within heading 5906 as rubberized textile fabrics or heading 5907 as textile fabrics otherwise impregnated, coated or covered. The note records that the lower authority's finding that the goods were rubberized fabrics was not disputed, and that heading 5906 was treated as the more specific entry for such goods. The precedent relied on at appellate stage was distinguished because it concerned goods not found to be rubberized fabrics. en-us Tue, 08 Jul 2008 00:00:00 +0530 Wed, 19 Sep 2012 17:22:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123729 Classification turned on whether the adhesive tapes and related products, made from fabric processed into final goods and coated with adhesive after treatment in rubberized solution, fell within heading 5906 as rubberized textile fabrics or heading 5907 as textile fabrics otherwise impregnated, coated or covered. The note records that the lower authority's finding that the goods were rubberized fabrics was not disputed, and that heading 5906 was treated as the more specific entry for such goods. The precedent relied on at appellate stage was distinguished because it concerned goods not found to be rubberized fabrics. Case-Laws Central Excise Tue, 08 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123729