https://www.taxtmi.com/caselaws?id=43125 A tariff entry using the words "manufacture therefrom" was construed to cover only goods directly manufactured from the specified mineral fibres or yarn, read together with the accompanying description of products in which those materials predominate. The Court rejected an interpretation that would extend the entry to later-stage products made from an intermediate commodity in which mineral fibres had earlier been used, as that would distort the tariff scheme. On that construction, tubular arc chamber housings made from glass fabric were held outside Tariff Item 22F(4) and liable under the residuary Tariff Item 68, with the issue decided in favour of the assessee. en-us Tue, 21 Jan 1992 00:00:00 +0530 Wed, 10 Jul 2019 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43125 A tariff entry using the words "manufacture therefrom" was construed to cover only goods directly manufactured from the specified mineral fibres or yarn, read together with the accompanying description of products in which those materials predominate. The Court rejected an interpretation that would extend the entry to later-stage products made from an intermediate commodity in which mineral fibres had earlier been used, as that would distort the tariff scheme. On that construction, tubular arc chamber housings made from glass fabric were held outside Tariff Item 22F(4) and liable under the residuary Tariff Item 68, with the issue decided in favour of the assessee. Case-Laws Central Excise Tue, 21 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43125