MAHINDRA ENGINEERING AND CHEMICAL PRODUCTS LTD. vs UNION OF INDIA AND ORS.

The Supreme Court held that the Central Excise Tariff Item No. 22F(4) applies only to goods manufactured directly from mineral fibre or yarn, and not to products where these materials are merely used as components. The Court clarified that the terms 'manufactured therefrom' should be interpreted to include only those products where mineral fibre or yarn predominates in weight, and not to extend to goods manufactured from other commodities. The appeal was allowed, overturning the Tribunal's interpretation that included intermediate products like glass fabric in the ambit of the tariff item.