https://www.taxtmi.com/caselaws?id=83117 Articles of plastic falling under Tariff Item 68 remained eligible for exemption under Notification No. 182/82-C.E. because the notification did not require manufacture wholly or exclusively from the specified materials under Tariff Item 15A(1). The Tribunal applied the principle that exemption cannot be denied merely because the goods contain some additional materials, unless the notification expressly imposes an exclusivity condition. As the articles were made predominantly from the specified plastic materials and only partly from other inputs, the exemption was available and the departmental denial was unsustainable. 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 Articles of plastic falling under Tariff Item 68 remained eligible for exemption under Notification No. 182/82-C.E. because the notification did not require manufacture wholly or exclusively from the specified materials under Tariff Item 15A(1). The Tribunal applied the principle that exemption cannot be denied merely because the goods contain some additional materials, unless the notification expressly imposes an exclusivity condition. As the articles were made predominantly from the specified plastic materials and only partly from other inputs, the exemption was available and the departmental denial was unsustainable. Case-Laws Central Excise Fri, 25 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83117