https://www.taxtmi.com/caselaws?id=73401 Plastic goods described as Top skin, Bottom skin, Side skin, Shreadings and Foam Cut pieces were held to fall under the specific tariff entry for waste, paring and scrap of plastics in sub-heading 3915.00 of the Central Excise Tariff Act, 1985. The residuary sub-heading 3921.90 was not applicable because a specific classification governed goods that were in substance plastic waste and scrap, and the respondent accepted that position. The classification was therefore corrected in favour of the department, with the goods classifiable under sub-heading 3915.00. en-us Tue, 20 Oct 1987 00:00:00 +0530 Tue, 31 May 2011 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73401 Plastic goods described as Top skin, Bottom skin, Side skin, Shreadings and Foam Cut pieces were held to fall under the specific tariff entry for waste, paring and scrap of plastics in sub-heading 3915.00 of the Central Excise Tariff Act, 1985. The residuary sub-heading 3921.90 was not applicable because a specific classification governed goods that were in substance plastic waste and scrap, and the respondent accepted that position. The classification was therefore corrected in favour of the department, with the goods classifiable under sub-heading 3915.00. Case-Laws Central Excise Tue, 20 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73401