https://www.taxtmi.com/caselaws?id=91094 Goods described as perforated plastic tubes were treated as falling under Tariff Heading 39.17, since the alternative classification under Tariff Heading 84.24 was expressly abandoned and the chapter note supported the plastic-tube classification. Modvat credit on inputs was held available because Rule 57E(3) did not apply to a demand raised on the finished goods, the inputs had already suffered duty, and the absence of an earlier declaration did not by itself defeat credit where other Modvat conditions were met. Duty abatement under Section 4(4)(d)(ii) was also allowed where the duty demand arose after clearance, permitting deduction of the duty element from the sale price. The matter was remanded for fresh consideration on the basis of these findings. en-us Wed, 06 Aug 1997 00:00:00 +0530 Thu, 13 Oct 2011 17:10:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91094 Goods described as perforated plastic tubes were treated as falling under Tariff Heading 39.17, since the alternative classification under Tariff Heading 84.24 was expressly abandoned and the chapter note supported the plastic-tube classification. Modvat credit on inputs was held available because Rule 57E(3) did not apply to a demand raised on the finished goods, the inputs had already suffered duty, and the absence of an earlier declaration did not by itself defeat credit where other Modvat conditions were met. Duty abatement under Section 4(4)(d)(ii) was also allowed where the duty demand arose after clearance, permitting deduction of the duty element from the sale price. The matter was remanded for fresh consideration on the basis of these findings. Case-Laws Central Excise Wed, 06 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91094