Classification of rolled pre-pregs as sheetings sustains exemption once sub-heading 3926.90 is upheld.

Pre-pregs cleared in roll form of 50 metres were treated as sheetings rather than sheets, applying the distinction recognised in precedent and the Chapter 39 note differentiating the two. On that basis, classification under sub-heading 3926.90 was upheld and the exemption under the relevant notification followed. The marketability objection was not separately examined once classification was decided. The Revenue's challenge therefore failed.

---

---

Issues: Whether pre-pregs manufactured in roll form of 50 metres length were classifiable as sheetings and not sheets, and whether the exemption under the relevant notification was available.

Analysis: The product was found to be cleared in roll form, and the distinction drawn in precedent between sheets and sheetings was applied. Goods in rolled form were treated as sheetings rather than sheets cut to size. The Tribunal also noted that Note 10 to Chapter 39 of the Central Excise Tariff Act, 1985 distinguished sheets, and that no contrary superior authority was shown. Once classification under sub-heading 3926.90 was upheld, the exemption under the notification followed. The marketability contention was not examined further in view of the classification finding.

Conclusion: The pre-pregs were correctly classified as sheetings under sub-heading 3926.90, and the exemption was available. The Revenue's challenge failed.

---