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    <title>1997 (6) TMI 244 - CEGAT, NEW DELHI</title>
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    <description>Bobbins made of plastic and aluminium were held not to qualify as articles of plastic for exemption purposes because the relevant classification required the goods to be made wholly of plastic. Mere predominance of plastic by weight or value was insufficient where the goods were composed of mixed materials. On that basis, the claimed exemption under Notification No. 182/82-C.E. was denied and the departmental classification was restored.</description>
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      <description>Bobbins made of plastic and aluminium were held not to qualify as articles of plastic for exemption purposes because the relevant classification required the goods to be made wholly of plastic. Mere predominance of plastic by weight or value was insufficient where the goods were composed of mixed materials. On that basis, the claimed exemption under Notification No. 182/82-C.E. was denied and the departmental classification was restored.</description>
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