https://www.taxtmi.com/caselaws?id=83117 Exemption under Notification No. 182/82-C.E. applied to plastic articles manufactured predominantly from specified materials, despite an admixture of materials outside the specified tariff category. The notification imposed no requirement that the articles be made wholly, exclusively, or only from the specified inputs. In the absence of an express exclusivity condition, the presence of additional non-specified materials did not disqualify the products from the exemption. The departmental denial of the benefit was therefore unsustainable, and consequential relief followed. en-us Fri, 25 Mar 1994 00:00:00 +0530 Mon, 11 Jul 2011 11:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83117 Exemption under Notification No. 182/82-C.E. applied to plastic articles manufactured predominantly from specified materials, despite an admixture of materials outside the specified tariff category. The notification imposed no requirement that the articles be made wholly, exclusively, or only from the specified inputs. In the absence of an express exclusivity condition, the presence of additional non-specified materials did not disqualify the products from the exemption. The departmental denial of the benefit was therefore unsustainable, and consequential relief followed. Case-Laws Central Excise Fri, 25 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83117