https://www.taxtmi.com/caselaws?id=111063 Glass wool mat/felt was treated as non-woven fabric on the basis of its manufacturing process, technical literature and test reports. Serial number 10 of Notification No. 52/86-C.E. did not limit coverage to woven fabrics, and the notification had to be read as a whole according to its language. Serial number 11 concerned glass fabrics impregnated, coated, covered or laminated with plastics or varnish, so it did not govern this product. The product therefore fell under serial number 10 and qualified for exemption. en-us Thu, 04 Jul 1991 00:00:00 +0530 Fri, 20 Apr 2012 11:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111063 Glass wool mat/felt was treated as non-woven fabric on the basis of its manufacturing process, technical literature and test reports. Serial number 10 of Notification No. 52/86-C.E. did not limit coverage to woven fabrics, and the notification had to be read as a whole according to its language. Serial number 11 concerned glass fabrics impregnated, coated, covered or laminated with plastics or varnish, so it did not govern this product. The product therefore fell under serial number 10 and qualified for exemption. Case-Laws Central Excise Thu, 04 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111063