https://www.taxtmi.com/caselaws?id=72610 The Tribunal upheld the classification of resin-coated glass fabric discs under Item 22-F of the Central Excises & Salt Act, 1944, and their eligibility for exemption under Notification No. 87/76-C.E. The Appellate Collector's decision that the discs retained the identity of glass fabrics even after processing was affirmed, rejecting the Government's argument that impregnation altered the goods' identity. The Tribunal found no evidence to support the claim that the discs were not recognized as glass fabrics in commercial parlance. Consequently, the Tribunal dismissed the appeal and discharged the Government's review notice, maintaining the exemption status of the resin-coated glass fabric discs. en-us Fri, 31 Oct 1986 00:00:00 +0530 Fri, 20 May 2011 17:24:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72610 The Tribunal upheld the classification of resin-coated glass fabric discs under Item 22-F of the Central Excises & Salt Act, 1944, and their eligibility for exemption under Notification No. 87/76-C.E. The Appellate Collector's decision that the discs retained the identity of glass fabrics even after processing was affirmed, rejecting the Government's argument that impregnation altered the goods' identity. The Tribunal found no evidence to support the claim that the discs were not recognized as glass fabrics in commercial parlance. Consequently, the Tribunal dismissed the appeal and discharged the Government's review notice, maintaining the exemption status of the resin-coated glass fabric discs. Case-Laws Central Excise Fri, 31 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72610