https://www.taxtmi.com/caselaws?id=84933 Bakelite handles and knobs were treated as articles of plastics under Chapter 39, because Note 1 to Chapter 83 applies only to parts of base metal and the goods were not base metal articles. Heading 8314.99 was therefore inapplicable. The Revenue produced no evidence to disprove the claim that the goods were wholly made of plastics, so the classification under Chapter 39 was maintained and the benefit of Notification No. 132/86 dated 1-3-1986 was upheld. en-us Wed, 24 Jan 1996 00:00:00 +0530 Mon, 01 Aug 2011 16:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84933 Bakelite handles and knobs were treated as articles of plastics under Chapter 39, because Note 1 to Chapter 83 applies only to parts of base metal and the goods were not base metal articles. Heading 8314.99 was therefore inapplicable. The Revenue produced no evidence to disprove the claim that the goods were wholly made of plastics, so the classification under Chapter 39 was maintained and the benefit of Notification No. 132/86 dated 1-3-1986 was upheld. Case-Laws Central Excise Wed, 24 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84933