CESTAT Kolkata: Fibre Glass Tape classified as Glass Fabric under Notification 52/86-C.E.

The Appellate Tribunal CESTAT, Kolkata, ruled in favor of the appellants in a case involving the classification of Unvarnished Fibre Glass Tape (Woven) as Glass Fabric under Notification No. 52/86-C.E. The Tribunal found that the tape met the glass content requirement of not less than 97.5%, in line with the standard for Glass Fabrics. Relying on the precedent set in Jacoglass Industries v. Commissioner of Central Excise, Hyderabad, the Tribunal set aside the impugned order and granted consequential relief to the appellants, allowing their appeal.

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Issues involved: Interpretation of Notification No. 52/86-C.E. dated 10-2-86 regarding the classification of Unvarnished Fibre Glass Tape (Woven) as Glass Fabric.

The judgment by the Appellate Tribunal CESTAT, Kolkata, involved the interpretation of Notification No. 52/86-C.E. dated 10-2-86 to determine whether Unvarnished Fibre Glass Tape (Woven) should be treated as Glass Fabric. The appellants argued that the product should be exempt under the notification based on a previous Tribunal decision. They relied on the definition of narrow woven fabric from Fair Childs Dictionary of Textiles and the requirement of glass content as per Indian Standard IS: 5352-1974. The Revenue contended that the glass content in the tape was not 100% as required. However, it was established that the glass content was not less than 97.5%, meeting the standard for Glass Fabrics. Citing the precedent set in the case of Jacoglass Industries v. Commissioner of Central Excise, Hyderabad, the Tribunal ruled in favor of the appellants, setting aside the impugned order and granting them consequential relief. The Tribunal's decision was based on the classification of the product as Glass Fabric in accordance with the applicable standards and definitions, leading to the allowance of the appeal.

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