https://www.taxtmi.com/caselaws?id=74747 Imported tubes made from vacuum-impregnated glass cloth and reinforced with epoxy were treated as finished circuit-breaker components, not as mere glass fabrics. The exemption in Central Excise Notification No. 87/76 applied only to glass fabrics and did not extend to goods manufactured out of that material. As the goods fell under Item 22F of the Central Excise Tariff Schedule, they attracted additional duty of customs under Section 3(1) of the Customs Tariff Act, 1975. The demand was therefore sustained and the Revenue's appeal succeeded. en-us Thu, 21 Jan 1988 00:00:00 +0530 Fri, 10 Jun 2011 17:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74747 Imported tubes made from vacuum-impregnated glass cloth and reinforced with epoxy were treated as finished circuit-breaker components, not as mere glass fabrics. The exemption in Central Excise Notification No. 87/76 applied only to glass fabrics and did not extend to goods manufactured out of that material. As the goods fell under Item 22F of the Central Excise Tariff Schedule, they attracted additional duty of customs under Section 3(1) of the Customs Tariff Act, 1975. The demand was therefore sustained and the Revenue's appeal succeeded. Case-Laws Central Excise Thu, 21 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74747