https://www.taxtmi.com/caselaws?id=83606 Glass banding tapes impregnated with semi-cured polyester resin were treated as polyester resin impregnated fabric and, on the materials considered, as falling within the broader concept of plastics. Because the exemption applied only to goods impregnated, coated, covered or laminated with plastic or varnish, the tapes could not be excluded merely because the impregnation was by resin. They were therefore regarded as plastic impregnated and not eligible for the concessional duty rate under the notification. en-us Tue, 27 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 14:59:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83606 Glass banding tapes impregnated with semi-cured polyester resin were treated as polyester resin impregnated fabric and, on the materials considered, as falling within the broader concept of plastics. Because the exemption applied only to goods impregnated, coated, covered or laminated with plastic or varnish, the tapes could not be excluded merely because the impregnation was by resin. They were therefore regarded as plastic impregnated and not eligible for the concessional duty rate under the notification. Case-Laws Customs Tue, 27 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83606