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2005 (5) TMI 71 - SUPREME COURTBenefit of Notification No. 52/86 - whether the Appellants are entitled to the benefit of Notification No. 52/86, dated 10th February, 1986 - Held that:- As the Appellants had claimed benefit of the Notification, they were issued show cause notices. In reply they claimed that their goods were not impregnated, coated, covered or laminated with plastics and varnish. They claimed that their goods were coated with resins which were not plastic. They contended that resins are a different item from plastic and therefore they were entitled to the benefit of the Notification. Their contention has not been accepted by any of the authorities including CEGAT - 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. They cannot be allowed to now contend for the purposes of getting benefit of Notification that their goods are not coated with plastic. According to their own classification, their goods are impregnated, coated, covered or laminated with plastics. It is thus clear that they are not entitled to the benefit of the notification. The Tribunal was thus right in so holding - Decided against assessee.
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