https://www.taxtmi.com/caselaws?id=120217 SSI exemption for flat rolled iron and steel products applied only where the goods were truly clad. Cladding required a permanent bonding or covering of one material with another, ordinarily involving molecular interpenetration or welding, not a surface attachment that could be easily separated. Because the PVC film was fixed by adhesive and roller pressure and could be peeled off from the MS sheets, the product did not satisfy the meaning of cladding under Notification No. 1/93-C.E. and was held ineligible for the exemption. en-us Fri, 17 Nov 2006 00:00:00 +0530 Tue, 17 Jul 2012 16:07:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120217 SSI exemption for flat rolled iron and steel products applied only where the goods were truly clad. Cladding required a permanent bonding or covering of one material with another, ordinarily involving molecular interpenetration or welding, not a surface attachment that could be easily separated. Because the PVC film was fixed by adhesive and roller pressure and could be peeled off from the MS sheets, the product did not satisfy the meaning of cladding under Notification No. 1/93-C.E. and was held ineligible for the exemption. Case-Laws Central Excise Fri, 17 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120217