1996 (11) TMI 137

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....or the Respondents. [Order per : J.H. Joglekar, Member (T)].-   The appellants manufactured unvarnished glass fabrics, tapes and sleevings, classifiable under Heading 70.14. They claimed benefit of Notification No. 52/86, dated 10-2-1986 - Entry at Sl. No. 10 for assessment at nil rate of duty. The assistant Commissioner in his order held that the entry at Sl. No. 11 of the subject noti....

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....cs since the tape does not have substantial surface area in relation to its thickness. This definition was adopted by him from the book "Textile Terms and Definitions" published by Manchester Textile Institute, a reference to which was made by the Tribunal in the case of Formica India, Pune reported in 1984 E.C.R. 1284. The term "substantial" merely is a synonym for the term "considerable". The th....