https://www.taxtmi.com/caselaws?id=82938 Acrylic plastic bangles tubes manufactured from regenerated monomer through polymerisation were held not to be "articles made of plastic" for Tariff Item 15A. The Tribunal applied earlier High Court rulings that the expression covers goods made from plastic as the relevant raw material, and does not extend to a non-plastic material that becomes polymerised during manufacture. On that reasoning, the goods were outside the excise entry and the assessee succeeded on classification. The alternative plea on exemption notification and limitation was not examined. en-us Wed, 20 Oct 1993 00:00:00 +0530 Fri, 08 Jul 2011 12:46:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82938 Acrylic plastic bangles tubes manufactured from regenerated monomer through polymerisation were held not to be "articles made of plastic" for Tariff Item 15A. The Tribunal applied earlier High Court rulings that the expression covers goods made from plastic as the relevant raw material, and does not extend to a non-plastic material that becomes polymerised during manufacture. On that reasoning, the goods were outside the excise entry and the assessee succeeded on classification. The alternative plea on exemption notification and limitation was not examined. Case-Laws Central Excise Wed, 20 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82938