https://www.taxtmi.com/caselaws?id=87889 Cotton fabrics coated with varnish and cut into tapes were not treated as articles of plastic under Chapter 39 because a varnish coating, by itself, does not establish that the goods are plastic products. The classification could not be sustained without evidence that the varnish was based on synthetic polymer or that the coating altered the goods so they answered the Chapter 39 description. On that evidence, the Revenue's challenge failed and the original classification was left undisturbed. en-us Fri, 12 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 16:03:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87889 Cotton fabrics coated with varnish and cut into tapes were not treated as articles of plastic under Chapter 39 because a varnish coating, by itself, does not establish that the goods are plastic products. The classification could not be sustained without evidence that the varnish was based on synthetic polymer or that the coating altered the goods so they answered the Chapter 39 description. On that evidence, the Revenue's challenge failed and the original classification was left undisturbed. Case-Laws Central Excise Fri, 12 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87889