https://www.taxtmi.com/caselaws?id=74828 Acrylic plastic bangles and tubes made from methyl methacrylate monomer were treated as articles of plastic for tariff purposes because they were manufactured through polymerisation. Reliance on Notification No. 143/80-CE, through Rule 9A(5), was rejected as an independent basis to sustain duty on earlier clearances. The governing Gujarat High Court view was applied that a plastic bangle produced from a monomer undergoing polymerisation is not assessable under Item 15A in the manner urged by revenue. The review notice was set aside, and the duty demand did not survive. en-us Fri, 15 Feb 1985 00:00:00 +0530 Sat, 11 Jun 2011 12:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74828 Acrylic plastic bangles and tubes made from methyl methacrylate monomer were treated as articles of plastic for tariff purposes because they were manufactured through polymerisation. Reliance on Notification No. 143/80-CE, through Rule 9A(5), was rejected as an independent basis to sustain duty on earlier clearances. The governing Gujarat High Court view was applied that a plastic bangle produced from a monomer undergoing polymerisation is not assessable under Item 15A in the manner urged by revenue. The review notice was set aside, and the duty demand did not survive. Case-Laws Central Excise Fri, 15 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74828