https://www.taxtmi.com/caselaws?id=110735 Laminated jute products were held to fall within Notification No. 53/65 because the exemption covered laminated jute products without prescribing any specific manufacturing process. The Tribunal found no basis to distinguish thermosetting lamination from other methods of lamination, and it relied on an earlier ruling treating bitumen-bonded laminated paper and jute products as laminated jute manufactures. The invoices also described the goods as laminated jute fabrics, supporting their classification within the exempted goods. On that basis, the Revenue's objection that the lamination process excluded the products from exemption failed. en-us Fri, 17 Oct 2003 00:00:00 +0530 Wed, 18 Apr 2012 14:22:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110735 Laminated jute products were held to fall within Notification No. 53/65 because the exemption covered laminated jute products without prescribing any specific manufacturing process. The Tribunal found no basis to distinguish thermosetting lamination from other methods of lamination, and it relied on an earlier ruling treating bitumen-bonded laminated paper and jute products as laminated jute manufactures. The invoices also described the goods as laminated jute fabrics, supporting their classification within the exempted goods. On that basis, the Revenue's objection that the lamination process excluded the products from exemption failed. Case-Laws Central Excise Fri, 17 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110735