https://www.taxtmi.com/caselaws?id=83561 Adhesive backed polyethylene sheets were treated as self-adhesive plates, sheets and flat shapes of plastics under Heading 39.19, while plain cut pieces in square or rectangular form were classified under Heading 39.21; Heading 39.23 was rejected because the goods were not articles for conveyance or packing and mere cutting did not change their character. For exemption under Notification No. 186/75, the phrase "used in connection with" production was construed broadly, so materials used to protect export goods in containers or cartons could fall within the notification, subject to compliance with the prescribed procedural requirements and conditions. en-us Wed, 24 Aug 1994 00:00:00 +0530 Thu, 14 Jul 2011 11:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83561 Adhesive backed polyethylene sheets were treated as self-adhesive plates, sheets and flat shapes of plastics under Heading 39.19, while plain cut pieces in square or rectangular form were classified under Heading 39.21; Heading 39.23 was rejected because the goods were not articles for conveyance or packing and mere cutting did not change their character. For exemption under Notification No. 186/75, the phrase "used in connection with" production was construed broadly, so materials used to protect export goods in containers or cartons could fall within the notification, subject to compliance with the prescribed procedural requirements and conditions. Case-Laws Central Excise Wed, 24 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83561