https://www.taxtmi.com/caselaws?id=166656 P.V.C. fire-resistant antistatic solid woven conveyor belting was held to fall outside the description of cotton fabrics and to be classified under the residuary excise tariff item for goods not elsewhere specified. The Tribunal followed its earlier majority view on the same product, accepted that the contrary departmental reliance did not alter the classification, and confirmed that the basis for treating the goods under the cotton fabrics entry could not stand. The operative principle applied was that where goods do not answer the description of cotton fabrics, they are classified under the residuary item. en-us Wed, 27 Jul 1983 00:00:00 +0530 Thu, 30 Oct 2014 10:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166656 P.V.C. fire-resistant antistatic solid woven conveyor belting was held to fall outside the description of cotton fabrics and to be classified under the residuary excise tariff item for goods not elsewhere specified. The Tribunal followed its earlier majority view on the same product, accepted that the contrary departmental reliance did not alter the classification, and confirmed that the basis for treating the goods under the cotton fabrics entry could not stand. The operative principle applied was that where goods do not answer the description of cotton fabrics, they are classified under the residuary item. Case-Laws Central Excise Wed, 27 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166656