https://www.taxtmi.com/caselaws?id=98711 Non-woven glass wool fabrics were treated as covered by Sr. No. 10 of Notification No. 52/86-C.E. because the notification text did not clearly exclude non-woven goods from the expression "glass fabrics," and the exemption was supported by circular guidance. Where the goods could also fit Sr. No. 11, the entries were read as overlapping rather than mutually exclusive; in that situation, the assessee was entitled to choose the more beneficial exemption. The result was that the disputed goods qualified for exemption treatment and the duty demand was not sustainable. en-us Mon, 19 May 1997 00:00:00 +0530 Sat, 21 Jan 2012 17:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98711 Non-woven glass wool fabrics were treated as covered by Sr. No. 10 of Notification No. 52/86-C.E. because the notification text did not clearly exclude non-woven goods from the expression "glass fabrics," and the exemption was supported by circular guidance. Where the goods could also fit Sr. No. 11, the entries were read as overlapping rather than mutually exclusive; in that situation, the assessee was entitled to choose the more beneficial exemption. The result was that the disputed goods qualified for exemption treatment and the duty demand was not sustainable. Case-Laws Central Excise Mon, 19 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98711