https://www.taxtmi.com/caselaws?id=91473 Plastic tubes emerging at an intermediate stage in the manufacture of plastic bags were treated as a distinct marketable product and therefore attracted central excise duty. The fact that the final plastic bags were cleared under an exemption scheme did not, by itself, exempt the intermediate product. Heading 39.17 provided a concessional rate for the goods, but the notification did not extend protection to the intermediate stage absent a specific exemption. The duty demand on the intermediate plastic tubes was upheld, and no relief was granted to the assessee. en-us Thu, 10 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 12:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91473 Plastic tubes emerging at an intermediate stage in the manufacture of plastic bags were treated as a distinct marketable product and therefore attracted central excise duty. The fact that the final plastic bags were cleared under an exemption scheme did not, by itself, exempt the intermediate product. Heading 39.17 provided a concessional rate for the goods, but the notification did not extend protection to the intermediate stage absent a specific exemption. The duty demand on the intermediate plastic tubes was upheld, and no relief was granted to the assessee. Case-Laws Central Excise Thu, 10 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91473