2005 (5) TMI 71

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....ibunal (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 Sub-heading No. Description of goods Rate ....

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....ccepted 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. No. Full description of each item of the goods produced, manufactur....

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....; (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. They cannot be allowed to now contend for the purposes of getting benefit of Notification that their goods are not coated....