https://www.taxtmi.com/caselaws?id=80915 Composite goods made of plastics and non-plastic materials were treated as articles of plastics where plastic predominated in weight and value. That classification was applied consistently for exemption purposes under notifications framed by reference to the same tariff heading, unless the notification expressly excluded such goods. The Board's circular and trade notice were given due weight as interpretative guidance supporting that view. On that basis, the goods qualified for exemption under the relevant notification entries for the period covered, and the assessee was entitled to the benefit. en-us Mon, 29 Oct 1990 00:00:00 +0530 Tue, 21 Jun 2011 12:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80915 Composite goods made of plastics and non-plastic materials were treated as articles of plastics where plastic predominated in weight and value. That classification was applied consistently for exemption purposes under notifications framed by reference to the same tariff heading, unless the notification expressly excluded such goods. The Board's circular and trade notice were given due weight as interpretative guidance supporting that view. On that basis, the goods qualified for exemption under the relevant notification entries for the period covered, and the assessee was entitled to the benefit. Case-Laws Central Excise Mon, 29 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80915