https://www.taxtmi.com/caselaws?id=90713 Plastic Cavity was classified under sub-heading 3926.90 as an article of plastics, not under Heading 84.80 for moulds, because it was made of plastic and used in the manufacture of abrasive stones rather than mineral materials. Notification No. 217/86 was also held applicable, since the product was used within the same factory in or in relation to the manufacture of the final product; the phrase "in relation to the manufacture" was treated as having wide scope and covering a direct role in the production process. The Revenue's classification and denial of exemption were rejected. en-us Sat, 24 Apr 1999 00:00:00 +0530 Mon, 10 Oct 2011 18:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90713 Plastic Cavity was classified under sub-heading 3926.90 as an article of plastics, not under Heading 84.80 for moulds, because it was made of plastic and used in the manufacture of abrasive stones rather than mineral materials. Notification No. 217/86 was also held applicable, since the product was used within the same factory in or in relation to the manufacture of the final product; the phrase "in relation to the manufacture" was treated as having wide scope and covering a direct role in the production process. The Revenue's classification and denial of exemption were rejected. Case-Laws Central Excise Sat, 24 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90713