https://www.taxtmi.com/caselaws?id=43950 Glass fabrics (epoxy B stage) and varnished or unvarnished fibre glass sleeves, including scrap, were treated as manufactures of glass fibre, a mineral fibre, rather than as textile fabrics. Classification depended on the essential character and commercial identity of the goods, not merely on impregnation, coating or laminating. Because the mineral fibre element predominated and the goods were not known in trade as textile fabrics, the specific entry for mineral fibres and manufactures therefrom prevailed over the textile fabric entry. On that basis, the departmental view on Tariff Item 22B was rejected and the exemption under the relevant notification remained available. en-us Thu, 14 Feb 1985 00:00:00 +0530 Tue, 22 Jun 2010 10:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43950 Glass fabrics (epoxy B stage) and varnished or unvarnished fibre glass sleeves, including scrap, were treated as manufactures of glass fibre, a mineral fibre, rather than as textile fabrics. Classification depended on the essential character and commercial identity of the goods, not merely on impregnation, coating or laminating. Because the mineral fibre element predominated and the goods were not known in trade as textile fabrics, the specific entry for mineral fibres and manufactures therefrom prevailed over the textile fabric entry. On that basis, the departmental view on Tariff Item 22B was rejected and the exemption under the relevant notification remained available. Case-Laws Central Excise Thu, 14 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43950