https://www.taxtmi.com/caselaws?id=167229 Epoxy glass textolite sheets were treated as goods whose essential character came from glass fabric or glass fibre yarn, with epoxy resin and hardener acting mainly as binding materials. The analysis applied Item 22F, which covered manufactures containing mineral fibres and yarn without requiring the goods to be wholly made of those materials. Because plastic was not the principal character of the article, the presence of resin did not bring it under Item 15A(2). The product was therefore classifiable under Item 22F rather than as an article of plastics under Item 15A(2), with consequential relief following from that classification. en-us Mon, 12 Nov 1984 00:00:00 +0530 Fri, 12 Dec 2014 11:18:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167229 Epoxy glass textolite sheets were treated as goods whose essential character came from glass fabric or glass fibre yarn, with epoxy resin and hardener acting mainly as binding materials. The analysis applied Item 22F, which covered manufactures containing mineral fibres and yarn without requiring the goods to be wholly made of those materials. Because plastic was not the principal character of the article, the presence of resin did not bring it under Item 15A(2). The product was therefore classifiable under Item 22F rather than as an article of plastics under Item 15A(2), with consequential relief following from that classification. Case-Laws Central Excise Mon, 12 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167229