https://www.taxtmi.com/caselaws?id=167229 Epoxy glass textolite sheets, predominantly composed of glass fabric or glass fibre yarn with epoxy resin and hardener as binding constituents, fall under Item 22F rather than Item 15A(2) of the Central Excises and Salt Act, 1944. Item 22F covered manufactures containing mineral fibres and yarn and did not require exclusive composition from those materials. Resin presence alone does not make the product an article of plastics where the mineral fibre component supplies its essential character and the resin functions as a binder. Classification under Item 22F consequently applies to such fibre-dominant composite sheets. 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, predominantly composed of glass fabric or glass fibre yarn with epoxy resin and hardener as binding constituents, fall under Item 22F rather than Item 15A(2) of the Central Excises and Salt Act, 1944. Item 22F covered manufactures containing mineral fibres and yarn and did not require exclusive composition from those materials. Resin presence alone does not make the product an article of plastics where the mineral fibre component supplies its essential character and the resin functions as a binder. Classification under Item 22F consequently applies to such fibre-dominant composite sheets. Case-Laws Central Excise Mon, 12 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167229