https://www.taxtmi.com/caselaws?id=74624 Imported crushed acrylic plastic sheet scrap was not classifiable under Item 15A(1) of the Central Excise Tariff Schedule for additional countervailing duty merely because it was plastic. The decisive test was whether the material could be moulded in the manner contemplated by that entry. Although the scrap was made of plastic, it was not comparable to resin polymers and was not capable of being moulded like goods falling within Item 15A(1). The classification was therefore rejected and the assessee succeeded. en-us Thu, 31 May 1984 00:00:00 +0530 Fri, 10 Jun 2011 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74624 Imported crushed acrylic plastic sheet scrap was not classifiable under Item 15A(1) of the Central Excise Tariff Schedule for additional countervailing duty merely because it was plastic. The decisive test was whether the material could be moulded in the manner contemplated by that entry. Although the scrap was made of plastic, it was not comparable to resin polymers and was not capable of being moulded like goods falling within Item 15A(1). The classification was therefore rejected and the assessee succeeded. Case-Laws Customs Thu, 31 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74624