1997 (5) TMI 318

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....he Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appellant absent, and requests a decision on merits. 2. In the other impugned in appeal, Collector (Appeals) confirming the order of the Assistant Collector has held that the appellant was not entitled to the benefit of entry at Sr. No. 10 of Notification No. 52/86 for the glass wool fabrics manufactured by it. 3.&ems....

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....brics and glass fabrics are articles of glass fibres. Non-woven products are also articles of glass fibres. 5. Sr. No. 10 to Notification No. 52/86 is to be read in the above background. Special mention of woven fabrics as an article of glass fibres is an indication that non-woven products are covered under Sr. No. 11 to Notification No. 52/86. Sr. Nos. 10 and 11 both covers articles of gl....

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....on-woven fabric is not an article of glass fibre. Neither Sr. No. 10 nor No. 11 of the notification infer in specific terms on woven fabrics of glass fibre. Hence, the Collector's view does not lend any reasoning in support. On the contrary, there is material to hold that non-woven fabric will get the benefit. In this Circular No. 2/88 issued on 8-12-1988 the Board has held that chopped stranded m....