https://www.taxtmi.com/caselaws?id=48704 Glass fabric impregnated with alkyd resin was classified under the mineral-fibre tariff entry rather than the impregnated-textile entry because the product was found to be predominantly glass fabric. The specific entry for mineral fibres, yarn and manufactures therefrom was preferred over the broader entry for textile fabrics impregnated or coated with plastic preparations. Contemporary tariff practice, exemption notifications referring to glass fabrics under the mineral-fibre entry, and test results confirming glass predominance supported that classification approach. The operative effect was that treated glass fabrics were treated as falling within Tariff Item 22F, not Tariff Item 22B, for central excise classification. en-us Mon, 29 Jul 1991 00:00:00 +0530 Mon, 06 Nov 2023 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48704 Glass fabric impregnated with alkyd resin was classified under the mineral-fibre tariff entry rather than the impregnated-textile entry because the product was found to be predominantly glass fabric. The specific entry for mineral fibres, yarn and manufactures therefrom was preferred over the broader entry for textile fabrics impregnated or coated with plastic preparations. Contemporary tariff practice, exemption notifications referring to glass fabrics under the mineral-fibre entry, and test results confirming glass predominance supported that classification approach. The operative effect was that treated glass fabrics were treated as falling within Tariff Item 22F, not Tariff Item 22B, for central excise classification. Case-Laws Central Excise Mon, 29 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48704