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1998 (7) TMI 92 - SC - Central ExciseClassification of Prepeg-G - Held that:- In view the decision of this Court in Mahindra Engineering and Chemical Products Ltd. (1992 (1) TMI 102 - SUPREME COURT OF INDIA) it must be held that `Prepeg-G' manufactured from glass fabrics would not fall in Item 22-F/22-F(4) as found by the Tribunal and that `Prepeg-G' was assessable to excise duty during the relevant period under residuary Item 68 of the Tariff. The impugned judgment of the Tribunal in so far as it held that Prepeg-G fell under Item 22-F/22-F(4) of the Tariff cannot be upheld and has to be set aside. In the result, the appeals are partly allowed and the impugned judgments of the Tribunal to the extent they hold that `Prepeg-G' manufactured by the appellant was assessable to excise duty at the relevant time under Item 22-F/22-F(4) of the Tariff are set aside and it is held that `Prepeg-G' was assessable to duty under residuary Item 68 of the Tariff.
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