https://www.taxtmi.com/caselaws?id=92228 Classification of a rafia tape plant depended on the nature of the raw material and the products manufactured. Because the machine used plastic granules and produced HDPE tapes and ropes from plastic material, the goods were treated as products of plastic rather than textile articles. On that basis, the plant fell within the heading for machinery for working plastics or for manufacturing products from plastics, and not within the heading for machinery for extruding or processing man-made textile materials. The classification adopted by the Revenue was upheld and the competing textile-based classification was rejected. en-us Tue, 07 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 11:41:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92228 Classification of a rafia tape plant depended on the nature of the raw material and the products manufactured. Because the machine used plastic granules and produced HDPE tapes and ropes from plastic material, the goods were treated as products of plastic rather than textile articles. On that basis, the plant fell within the heading for machinery for working plastics or for manufacturing products from plastics, and not within the heading for machinery for extruding or processing man-made textile materials. The classification adopted by the Revenue was upheld and the competing textile-based classification was rejected. Case-Laws Central Excise Tue, 07 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92228