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Customs was wrong in holding
that the black insulating tapes imported by the respondent fell
within the expression 'adhesive tapes ... this licence the respondent imported 10 cases of "black
insulating tapes" from Japan by the Section s. "Nakashi Maru
Bombay High Court
issue arising for determination is whether the electrical
insulation tapes manufactured by the appellants are classifiable under
Heading ... Insulator made of plastic PVC
insulation (commonly known as insulation tape)". In classifying the
goods under Heading 39.19, sub-heading
Customs, Excise and Gold Tribunal - Delhi
excise duty was
levied on "electric insulation tapes". On June 19, 1971, the Collector
of Bombay issued a Trade Notice ... bearing No. 110 stating therein that
"Electric insulation tape is a tape impregnated or coated with
insulating compound used
Bombay High Court
thus :
"
Tariff Item Description Rate of duty.
59. Electric Insulating tapes, in or 10% ad valorem."
in relation ... Bombay Central
Excise Collectorate which stated that electric insulating tape was
impregnated or coated with insulating compounds used for covering
Bombay High Court
They include among
others : (1) Adhesive tapes, (2) Black insulating tapes, (3) Cotton
insulating tapes, (4) Glass silk tape ... appellants placed orders for import of
black insulating tape under the converted licence of the total value
Madras High Court
against the relevant REP licence."
2. The goods, being insulated tapes, were not considered as Self
Adhesive Tapes as packing ... however, pleaded that the goods, notwithstanding,
their use as insulation tape continue to fall within the description of
'Self Adhesive
Customs, Excise and Gold Tribunal - Delhi
goods described by the manufacturer as "waste of electrical
insulation tapes". Each of the respondents, manufactured as job worker ... Bhor Industries, electrical insulation tapes.
2. We are concerned in these appeals with the product that emerged
during such manufacture
Customs, Excise and Gold Tribunal - Mumbai
Income Tax Appellate Tribunal - Madras
Coimbatore Insulation Tapes (P) ... vs Income Tax Officer on 30 June, 2000 Equivalent citations ... convenience. These appeals by the assessee M/s Coimbatore Insulation
Tapes (P) Ltd., Avanashi Road, Tirupur are directed against
Income Tax Appellate Tribunal - Madras
Petitioner imported
from Japan 10 cases of black insulating tapes of the C.I.F. value ... that the goods of import are
admittedly "black insulating tapes". There was no ban at any time on
the import
Bombay High Court
submissions that they
are manufacturer of self-adhesive electrical insulating tapes of
plastics. The department during the material period ... wherein it is clarified that
self-adhesive electrical insulating tapes of plastics are appropriately
classifiable under Chapter Heading
Customs, Excise and Gold Tribunal - Delhi
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