https://www.taxtmi.com/caselaws?id=93299 An exemption notification linked to Heading 7014.00 was held inapplicable to resin-coated glass tape because the exclusion for goods impregnated, coated, covered, or laminated with plastics or varnish had to be read in the tariff context; resin fell within Chapter 39, so the notification benefit was denied on merits. The demand for the earlier period up to 20-3-1990 was set aside because the classification had been approved when the exemption was allowed, but the demand for the later period was sustained for lack of evidence to displace it. The appeal succeeded only to that limited extent. en-us Wed, 22 Mar 2000 00:00:00 +0530 Wed, 09 Nov 2011 17:09:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93299 An exemption notification linked to Heading 7014.00 was held inapplicable to resin-coated glass tape because the exclusion for goods impregnated, coated, covered, or laminated with plastics or varnish had to be read in the tariff context; resin fell within Chapter 39, so the notification benefit was denied on merits. The demand for the earlier period up to 20-3-1990 was set aside because the classification had been approved when the exemption was allowed, but the demand for the later period was sustained for lack of evidence to displace it. The appeal succeeded only to that limited extent. Case-Laws Central Excise Wed, 22 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93299