https://www.taxtmi.com/caselaws?id=88752 Bakelite handles and knobs used in pressure cookers, sauce pans and fry pans were treated as articles of plastics classifiable under Heading 39.26 of the Central Excise Tariff Act, 1985 for the relevant period. The earlier classification under Heading 39.22 in a prior order involving the same assessee was noted, but the applicable tariff entry for the dispute period supported Heading 39.26. As the goods were classified under that heading, the associated benefit of Notification No. 132/86 followed, and the Revenue's challenge failed. en-us Mon, 02 Feb 1998 00:00:00 +0530 Wed, 21 Sep 2011 10:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88752 Bakelite handles and knobs used in pressure cookers, sauce pans and fry pans were treated as articles of plastics classifiable under Heading 39.26 of the Central Excise Tariff Act, 1985 for the relevant period. The earlier classification under Heading 39.22 in a prior order involving the same assessee was noted, but the applicable tariff entry for the dispute period supported Heading 39.26. As the goods were classified under that heading, the associated benefit of Notification No. 132/86 followed, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 02 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88752