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    <title>1997 (11) TMI 353 - CEGAT, NEW DELHI</title>
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    <description>An exemption entry that uses the expression &quot;fabrics&quot; without distinguishing between woven and non-woven goods extends to both categories, so non-woven glass fabrics are eligible for the benefit under Serial No. 10 of Notification No. 52/86-C.E. dated 10-2-1986. The Tribunal relied on its earlier decision in the assessee&#039;s own case and rejected the contrary view taken in the impugned order as unsustainable. The notification was therefore applied in favour of the assessee, with the order set aside and consequential relief granted subject to the law of unjust enrichment.</description>
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      <title>1997 (11) TMI 353 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=92879</link>
      <description>An exemption entry that uses the expression &quot;fabrics&quot; without distinguishing between woven and non-woven goods extends to both categories, so non-woven glass fabrics are eligible for the benefit under Serial No. 10 of Notification No. 52/86-C.E. dated 10-2-1986. The Tribunal relied on its earlier decision in the assessee&#039;s own case and rejected the contrary view taken in the impugned order as unsustainable. The notification was therefore applied in favour of the assessee, with the order set aside and consequential relief granted subject to the law of unjust enrichment.</description>
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