2005 (5) TMI 71

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....xcise and Gold (Control) Appellate Tribunal (in short "CEGAT") New Delhi, dated 22nd March, 2000. 2. The question is whether the Appellants are entitled to the benefit of Notification No. 52/86, dated 10th February, 1986. This Notification granted exemption from duty in respect of goods specified in the Schedule thereto. Item No. 11 of the Schedule reads as follows :- Sl. No. Heading or S....

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....the benefit of the Notification. Their contention has not been accepted by any of the authorities including CEGAT. 4. Before us it was also sought to be submitted that resins are different from plastic. In our view, it is not necessary to go into the question whether resins are different from plastics. The classification list filed by the Appellants describes their own goods as under :- Sl. ....

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....   (a) Unvarnished fibre glass cloth/Volan Silane treated glass cloth       (b) Unvarnished fibre glass tape 7014.00 MTR 5. Thus, for the purposes of classification and for the purposes of falling under Tariff Item No. 7014, the Appellants themselves have shown their goods to be impregnated, coated, covered and laminated with plastics or varnish. T....