https://www.taxtmi.com/caselaws?id=100344 Resin bonded glass wool mats were found not to be impregnated, coated, covered or laminated with plastics or varnishes so as to fall outside Notification No. 52/86-C.E. The decisive test was whether the bonding material had penetrated the fibres and filled the interstices throughout the thickness of the mat; the technical reports indicated only superficial application of bonding chemicals on the glass fibres. On that basis, the product was treated as a bonded non-woven mat rather than an excluded article, and the exemption remained available. en-us Tue, 24 Apr 2001 00:00:00 +0530 Wed, 01 Feb 2012 10:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100344 Resin bonded glass wool mats were found not to be impregnated, coated, covered or laminated with plastics or varnishes so as to fall outside Notification No. 52/86-C.E. The decisive test was whether the bonding material had penetrated the fibres and filled the interstices throughout the thickness of the mat; the technical reports indicated only superficial application of bonding chemicals on the glass fibres. On that basis, the product was treated as a bonded non-woven mat rather than an excluded article, and the exemption remained available. Case-Laws Central Excise Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100344