https://www.taxtmi.com/caselaws?id=99297 Bituminous felts used for waterproofing and damp proofing were treated as rot-proof jute products for exemption purposes because the Chemical Examiner's report indicated that bitumen treatment could produce a rot-proof effect, and no categorical contrary opinion or further test by the Chief Chemist was shown. The absence of trade evidence that the goods were understood as something other than rot-proof jute products also supported exemption. Their use for waterproofing did not by itself displace their description as rot-proof jute products. The Revenue's challenge therefore failed. en-us Fri, 17 Nov 2000 00:00:00 +0530 Wed, 25 Jan 2012 18:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99297 Bituminous felts used for waterproofing and damp proofing were treated as rot-proof jute products for exemption purposes because the Chemical Examiner's report indicated that bitumen treatment could produce a rot-proof effect, and no categorical contrary opinion or further test by the Chief Chemist was shown. The absence of trade evidence that the goods were understood as something other than rot-proof jute products also supported exemption. Their use for waterproofing did not by itself displace their description as rot-proof jute products. The Revenue's challenge therefore failed. Case-Laws Central Excise Fri, 17 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99297