https://www.taxtmi.com/caselaws?id=85114 PVC containers made from PVC lay flat tubings were treated as articles made from primary plastic materials, so the exemption under Notification No. 132/86 applied. The conversion of duty-paid lay flat tubings into containers through an intermediate manufacturing stage did not take the goods outside the exemption. Goods purchased from the market were presumed duty-paid, and the Revenue had to disprove that character. On the record, the Revenue failed to rebut the presumption, so the exemption was sustained and the challenge by the Revenue failed. en-us Wed, 10 Apr 1996 00:00:00 +0530 Tue, 02 Aug 2011 17:46:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85114 PVC containers made from PVC lay flat tubings were treated as articles made from primary plastic materials, so the exemption under Notification No. 132/86 applied. The conversion of duty-paid lay flat tubings into containers through an intermediate manufacturing stage did not take the goods outside the exemption. Goods purchased from the market were presumed duty-paid, and the Revenue had to disprove that character. On the record, the Revenue failed to rebut the presumption, so the exemption was sustained and the challenge by the Revenue failed. Case-Laws Central Excise Wed, 10 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85114