https://www.taxtmi.com/caselaws?id=120034 CESTAT, Mumbai held that the treatment applied to cotton bleached fabrics was padding, not coating, for purposes of exemption under Notification No. 5/98-C.E. The Tribunal relied on the physical characteristics of the samples: they did not show a uniform, even coated surface, the interstices were not fully closed, and the fabric was not impervious to water. On that basis, the essential indicia of coating were absent, so the department's reasoning could not justify denial of the notification benefit. The exemption was therefore admissible to the assessee. en-us Mon, 04 Jul 2005 00:00:00 +0530 Mon, 16 Jul 2012 13:43:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120034 CESTAT, Mumbai held that the treatment applied to cotton bleached fabrics was padding, not coating, for purposes of exemption under Notification No. 5/98-C.E. The Tribunal relied on the physical characteristics of the samples: they did not show a uniform, even coated surface, the interstices were not fully closed, and the fabric was not impervious to water. On that basis, the essential indicia of coating were absent, so the department's reasoning could not justify denial of the notification benefit. The exemption was therefore admissible to the assessee. Case-Laws Central Excise Mon, 04 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120034