https://www.taxtmi.com/caselaws?id=107719 Jute/hessian based roofing felt classified under Chapter 59 was held eligible for exemption under the relevant notifications, because the benefit extended to rot-proofed, laminated and fire-resistant jute products falling under Chapters 53, 59 or 63. The denial of exemption on the ground that the goods were essentially bitumen products could not stand once the classification under Chapter 59 was accepted, and the notifications did not require a further restriction by heading or sub-heading within that chapter. The exemption was therefore available, and the duty demand and penalty were set aside. en-us Thu, 29 May 2003 00:00:00 +0530 Mon, 26 Mar 2012 11:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107719 Jute/hessian based roofing felt classified under Chapter 59 was held eligible for exemption under the relevant notifications, because the benefit extended to rot-proofed, laminated and fire-resistant jute products falling under Chapters 53, 59 or 63. The denial of exemption on the ground that the goods were essentially bitumen products could not stand once the classification under Chapter 59 was accepted, and the notifications did not require a further restriction by heading or sub-heading within that chapter. The exemption was therefore available, and the duty demand and penalty were set aside. Case-Laws Central Excise Thu, 29 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107719