https://www.taxtmi.com/caselaws?id=86003 Plastic card cans made from plastic sheets cut to size and fitted with accessories were classified by essential character as articles of plastics under sub-heading 3922.90, not as parts and accessories of auxiliary machinery under Heading 8448.00. The Section Notes to Section XVI exclude bobbins, spools, reels and similar supports of any material from Chapter 84, so the goods did not satisfy the criteria for classification as machinery parts. The notification-based exemption under Notification No. 132/86-C.E. was noted, but its conditions were not examined on merits and remained undecided. en-us Mon, 16 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 15:45:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86003 Plastic card cans made from plastic sheets cut to size and fitted with accessories were classified by essential character as articles of plastics under sub-heading 3922.90, not as parts and accessories of auxiliary machinery under Heading 8448.00. The Section Notes to Section XVI exclude bobbins, spools, reels and similar supports of any material from Chapter 84, so the goods did not satisfy the criteria for classification as machinery parts. The notification-based exemption under Notification No. 132/86-C.E. was noted, but its conditions were not examined on merits and remained undecided. Case-Laws Central Excise Mon, 16 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86003