https://www.taxtmi.com/caselaws?id=80545 Artificial teeth made from duty-paid plastic materials and classifiable under Tariff Item 68 were treated as eligible for exemption under Notification No. 182/82. The notification covered articles made of plastics produced from artificial resins or plastic materials under Tariff Item 15A(1) on which duty or additional duty had already been paid, and its wording did not confine "articles" by general use or specific end-use. The restrictive interpretation adopted below was rejected, and the separate claim under Notification No. 234/82 was not examined. en-us Thu, 03 May 1990 00:00:00 +0530 Fri, 17 Jun 2011 15:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80545 Artificial teeth made from duty-paid plastic materials and classifiable under Tariff Item 68 were treated as eligible for exemption under Notification No. 182/82. The notification covered articles made of plastics produced from artificial resins or plastic materials under Tariff Item 15A(1) on which duty or additional duty had already been paid, and its wording did not confine "articles" by general use or specific end-use. The restrictive interpretation adopted below was rejected, and the separate claim under Notification No. 234/82 was not examined. Case-Laws Central Excise Thu, 03 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80545