M/S. KEMROCK INDUSTRIES & EXPORTS LTD. vs COMMNR. OF CENTRAL EXCISE, VADODARA

The Supreme Court dismissed the civil appeal regarding the classification of Glass Fibres impregnated with resins/plastics under the Central Excise Tariff Act, 1985. The Court held that the product does not retain its essential character as a glass fibre mat after impregnation, thus classifying it under Heading 39.20 instead of Heading 70.14. The decision of the Customs, Excise and Gold (Control) Appellate Tribunal was upheld, affirming the Revenue's classification.