https://www.taxtmi.com/caselaws?id=42398 Rigid grade PVC non-adhesive tape capable of electric insulation was held to fall within Item 59 as electric insulating tape because classification turned on whether the goods answered that specific description and possessed that functional character. Its manufacture in different colours and incidental use for cable identification or binding did not alter its essential character. The predominant or primary use test was inapplicable where the tariff entry itself specifically described the goods by function. Goods remaining capable of use as electric insulating tape continued to fall within the entry even if that use was secondary. en-us Mon, 27 Feb 1984 00:00:00 +0530 Fri, 11 Jun 2010 10:01:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42398 Rigid grade PVC non-adhesive tape capable of electric insulation was held to fall within Item 59 as electric insulating tape because classification turned on whether the goods answered that specific description and possessed that functional character. Its manufacture in different colours and incidental use for cable identification or binding did not alter its essential character. The predominant or primary use test was inapplicable where the tariff entry itself specifically described the goods by function. Goods remaining capable of use as electric insulating tape continued to fall within the entry even if that use was secondary. Case-Laws Central Excise Mon, 27 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42398