https://www.taxtmi.com/caselaws?id=270803 The Supreme Court declined to decide whether "roll" and "reel" were the same item for classification purposes because the dispute was tax neutral and would have no tax consequence. As the classification question did not affect liability, the Court found no need to examine the substantive identity contention and dismissed the appeals. en-us Thu, 17 Sep 2015 00:00:00 +0530 Sat, 16 Jan 2016 07:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270803 The Supreme Court declined to decide whether "roll" and "reel" were the same item for classification purposes because the dispute was tax neutral and would have no tax consequence. As the classification question did not affect liability, the Court found no need to examine the substantive identity contention and dismissed the appeals. Case-Laws Central Excise Thu, 17 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270803