https://www.taxtmi.com/caselaws?id=85094 Exemption under Notification No. 132/86-C.E. was unavailable because the goods were not made wholly from plastic goods falling under Headings 39.01 to 39.15 on which duty had already been paid; fibre glass was also used, so the notification's source-and-composition condition was not met. The alternative claim for classification under Heading 70.14 was rejected because it was raised only in written submissions and was unsupported by evidence. The order denying exemption was affirmed, and the assessee's challenge failed in full. en-us Fri, 15 Mar 1996 00:00:00 +0530 Tue, 02 Aug 2011 17:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85094 Exemption under Notification No. 132/86-C.E. was unavailable because the goods were not made wholly from plastic goods falling under Headings 39.01 to 39.15 on which duty had already been paid; fibre glass was also used, so the notification's source-and-composition condition was not met. The alternative claim for classification under Heading 70.14 was rejected because it was raised only in written submissions and was unsupported by evidence. The order denying exemption was affirmed, and the assessee's challenge failed in full. Case-Laws Central Excise Fri, 15 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85094