Exemption entries covering fabrics without distinction extend to non-woven glass fabrics under the notification.

An exemption entry that uses the expression "fabrics" without distinguishing between woven and non-woven goods extends to both categories, so non-woven glass fabrics are eligible for the benefit under Serial No. 10 of Notification No. 52/86-C.E. dated 10-2-1986. The Tribunal relied on its earlier decision in the assessee's own case and rejected the contrary view taken in the impugned order as unsustainable. The notification was therefore applied in favour of the assessee, with the order set aside and consequential relief granted subject to the law of unjust enrichment.

---

---

Issues: Whether serial No. 10 of Notification No. 52/86-C.E. dated 10-2-1986 covered non-woven glass fabrics and entitled the assessee to exemption.

Analysis: The Tribunal noted that the question stood covered by its earlier decision in the assessee's own case, where it was held that serial No. 10 of the notification did not distinguish between woven and non-woven fabrics. On that basis, the exemption was held to apply equally to non-woven fabrics. The contrary view in the impugned order was therefore not sustainable.

Conclusion: The issue was decided in favour of the assessee. Non-woven glass fabrics were held eligible for the benefit of serial No. 10 of Notification No. 52/86-C.E. dated 10-2-1986.

Final Conclusion: The impugned order was set aside and the appeal was allowed, with consequential relief subject to the law of unjust enrichment.

Ratio Decidendi: Where an exemption entry does not distinguish between woven and non-woven fabrics, the benefit of the notification extends to both.

---