https://www.taxtmi.com/caselaws?id=120015 Grafoil, comprising graphite tapes, packing rings and gaskets, was treated as an article of graphite under CET sub-heading 6807.00 because Chapter Note 1(a) to Chapter 84 excludes goods falling under Chapter 68. The contention that it was merely cotton threads dipped in graphite solution was rejected as unsupported by the record, and the earlier Larger Bench view on graphite-based articles was followed. The product was therefore not classifiable as parts of pumps under sub-heading 8413.90. Cum-duty price benefit was also directed to be extended to the respondents. en-us Tue, 03 Oct 2006 00:00:00 +0530 Mon, 16 Jul 2012 12:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120015 Grafoil, comprising graphite tapes, packing rings and gaskets, was treated as an article of graphite under CET sub-heading 6807.00 because Chapter Note 1(a) to Chapter 84 excludes goods falling under Chapter 68. The contention that it was merely cotton threads dipped in graphite solution was rejected as unsupported by the record, and the earlier Larger Bench view on graphite-based articles was followed. The product was therefore not classifiable as parts of pumps under sub-heading 8413.90. Cum-duty price benefit was also directed to be extended to the respondents. Case-Laws Central Excise Tue, 03 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120015