https://www.taxtmi.com/caselaws?id=88621 HDPE fabric coated with LDPE on both sides was treated as a finished article of plastic rather than a mere sheet, so it fell under Chapter sub-heading 3926.90 for other articles of plastics and not under Chapter sub-heading 3920.38 for plates, sheets, film, foil or strip of plastics. The classification turned on the distinction between plastic sheets and completed plastic articles, with reliance on the view that HDPE woven sacks are articles of plastic. The assessee's classification was upheld and the revenue's challenge failed. en-us Fri, 03 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 12:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88621 HDPE fabric coated with LDPE on both sides was treated as a finished article of plastic rather than a mere sheet, so it fell under Chapter sub-heading 3926.90 for other articles of plastics and not under Chapter sub-heading 3920.38 for plates, sheets, film, foil or strip of plastics. The classification turned on the distinction between plastic sheets and completed plastic articles, with reliance on the view that HDPE woven sacks are articles of plastic. The assessee's classification was upheld and the revenue's challenge failed. Case-Laws Central Excise Fri, 03 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88621