It contended that “Carbon Fibre” in the notification should be interpreted broadly to include carbon fibre in plate form. It held that Carbon Pultruded Plates are articles of carbon fibre produced through a pultrusion process and are distinct from raw carbon fibre. 405(5) specifically covers only raw “Carbon Fibre” and “Balsa Wood.” As Carbon Pultruded Plates are articles made from carbon fibre and not carbon fibre itself in raw form, they do not qualify for exemption under Sr. No. “Carbon Pultruded Plates Carbon pultruded plates are made through the pultrusion process of carbon fiber. Carbon Pultruded Plates arc articles of carbon fibre and the applicant itself classified the subject goods under heading 68151900 as other articles of carbon fibre whereas the notification benefit is exclusively available to Carbon Fibre, not to “articles of carbon fibre”.