1996 (11) TMI 137 - AT - Central Excise

Summary

The appellants manufactured unvarnished glass fabrics, tapes, and sleevings. They claimed benefit of Notification No. 52/86 for nil rate of duty. The Commissioner held that tapes were not cloth and attracted duty under a different entry. The Collector held that tapes cannot be equated with fabrics. The Tribunal disagreed, stating that tapes are narrow woven fabrics and eligible for the nil rate of duty. The Commissioner's decision was set aside.