https://www.taxtmi.com/caselaws?id=74115 Articles made of plastics under Item 15A(2) require goods to be made wholly of plastic; composite mouldings and textolite sheets reinforced with glass fibre or glass fabric do not satisfy that test and were therefore excluded from that classification. The textolite sheets were nevertheless held classifiable under Item 22F, consistent with an earlier Tribunal view on epoxy glass textolite sheets. Because the goods were not articles made wholly of plastics, exemption under Notifications 149/82-C.E. and 182/82-C.E. was unavailable. The mouldings remained classified under Item 68, while the textolite sheets received only partial relief through Item 22F classification. en-us Thu, 15 Sep 1988 00:00:00 +0530 Mon, 06 Jun 2011 17:49:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74115 Articles made of plastics under Item 15A(2) require goods to be made wholly of plastic; composite mouldings and textolite sheets reinforced with glass fibre or glass fabric do not satisfy that test and were therefore excluded from that classification. The textolite sheets were nevertheless held classifiable under Item 22F, consistent with an earlier Tribunal view on epoxy glass textolite sheets. Because the goods were not articles made wholly of plastics, exemption under Notifications 149/82-C.E. and 182/82-C.E. was unavailable. The mouldings remained classified under Item 68, while the textolite sheets received only partial relief through Item 22F classification. Case-Laws Income Tax Thu, 15 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74115