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of <h1>Chopped Stranded Mats Qualify for Full Exemption Under Sub-Heading 7014.00, as per Notification No. 52/86-C.E.</h1> Chopped stranded mats are classified under sub-heading 7014.00 of the Central Excise Tariff, as determined in conferences held in New Delhi and Pune. The mats, made from 2-inch chopped glass fibers formed into non-woven fabric, qualify for full exemption under notification No. 52/86-C.E., dated 10-2-1986. This classification aligns with the definition of non-woven fabrics and is supported by reports from the National Industrial Development Corporation Ltd. The decision aims to inform trade interests appropriately.
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