https://www.taxtmi.com/caselaws?id=47360 Goods described by the assessee in its classification list as glass fabrics impregnated, coated, covered or laminated with plastics or varnish could not later be treated as outside that description to claim exemption under Notification No. 52/86. The notification applied only to goods listed in the Schedule and excluded goods impregnated, coated, covered or laminated with plastics or varnish. On the assessee's own description of the goods, the exemption was unavailable. The distinction between resins and plastics was not necessary to decide because the classification entry itself was sufficient to deny the benefit of the notification. en-us Thu, 05 May 2005 00:00:00 +0530 Tue, 22 Apr 2014 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47360 Goods described by the assessee in its classification list as glass fabrics impregnated, coated, covered or laminated with plastics or varnish could not later be treated as outside that description to claim exemption under Notification No. 52/86. The notification applied only to goods listed in the Schedule and excluded goods impregnated, coated, covered or laminated with plastics or varnish. On the assessee's own description of the goods, the exemption was unavailable. The distinction between resins and plastics was not necessary to decide because the classification entry itself was sufficient to deny the benefit of the notification. Case-Laws Central Excise Thu, 05 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47360