https://www.taxtmi.com/caselaws?id=81609 PTFE moulded diaphragms with a pin or screw inserted during manufacture were treated as articles made of plastics for exemption under Notification No. 182/82-C.E., because the product was manufactured from PTFE resin on which additional duty had been paid and the inserted metal component did not, by itself, change its essential character. The earlier Tariff Item 15A(2) reasoning and the decision in Geep Flashlight Industries were found inapplicable, as that case turned on tariff wording rather than the scope of an exemption notification. Commercial understanding and the assessee's affidavits also supported classification as a plastic article, and exemption was allowed. en-us Tue, 17 Dec 1991 00:00:00 +0530 Mon, 27 Jun 2011 17:05:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81609 PTFE moulded diaphragms with a pin or screw inserted during manufacture were treated as articles made of plastics for exemption under Notification No. 182/82-C.E., because the product was manufactured from PTFE resin on which additional duty had been paid and the inserted metal component did not, by itself, change its essential character. The earlier Tariff Item 15A(2) reasoning and the decision in Geep Flashlight Industries were found inapplicable, as that case turned on tariff wording rather than the scope of an exemption notification. Commercial understanding and the assessee's affidavits also supported classification as a plastic article, and exemption was allowed. Case-Laws Central Excise Tue, 17 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81609