https://www.taxtmi.com/caselaws?id=80713 An exemption for articles made of plastics produced out of artificial resins was held to remain available where the final product was made from duty-paid plastic sheets derived from such resin, because the notification did not require direct manufacture from resin without any intermediate stage. The same reasoning applied to the later refund-related notification, so the goods also qualified for that benefit. The refund claim, however, still required examination of limitation before any refund could be granted, and the matter was remanded on that limited point. en-us Mon, 30 Jul 1990 00:00:00 +0530 Sat, 18 Jun 2011 17:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80713 An exemption for articles made of plastics produced out of artificial resins was held to remain available where the final product was made from duty-paid plastic sheets derived from such resin, because the notification did not require direct manufacture from resin without any intermediate stage. The same reasoning applied to the later refund-related notification, so the goods also qualified for that benefit. The refund claim, however, still required examination of limitation before any refund could be granted, and the matter was remanded on that limited point. Case-Laws Central Excise Mon, 30 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80713