https://www.taxtmi.com/caselaws?id=190524 Pre-pregs cleared in roll form of 50 metres were treated as sheetings rather than sheets, applying the distinction recognised in precedent and the Chapter 39 note differentiating the two. On that basis, classification under sub-heading 3926.90 was upheld and the exemption under the relevant notification followed. The marketability objection was not separately examined once classification was decided. The Revenue's challenge therefore failed. en-us Wed, 27 May 2015 00:00:00 +0530 Sat, 18 Feb 2017 10:17:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190524 Pre-pregs cleared in roll form of 50 metres were treated as sheetings rather than sheets, applying the distinction recognised in precedent and the Chapter 39 note differentiating the two. On that basis, classification under sub-heading 3926.90 was upheld and the exemption under the relevant notification followed. The marketability objection was not separately examined once classification was decided. The Revenue's challenge therefore failed. Case-Laws Central Excise Wed, 27 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190524