https://www.taxtmi.com/caselaws?id=85829 Fibreglass reinforced plastic sheet was treated as a rigid plastic sheet because the National Test House certificate recorded the modulus of elasticity in tension as 36000 kgf/cm2, with no contrary technical evidence or request for retest; the exemption under Notification No. 149/82-C.E. was therefore unavailable. The remand was confined to clarification of the test certificate, so the appellants could not reopen the separate classification dispute under Tariff Item 15A(2) and seek classification under Tariff Item 68. The demand and penalty were sustained, and the exemption claim failed. en-us Wed, 25 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 13:32:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85829 Fibreglass reinforced plastic sheet was treated as a rigid plastic sheet because the National Test House certificate recorded the modulus of elasticity in tension as 36000 kgf/cm2, with no contrary technical evidence or request for retest; the exemption under Notification No. 149/82-C.E. was therefore unavailable. The remand was confined to clarification of the test certificate, so the appellants could not reopen the separate classification dispute under Tariff Item 15A(2) and seek classification under Tariff Item 68. The demand and penalty were sustained, and the exemption claim failed. Case-Laws Central Excise Wed, 25 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85829