https://www.taxtmi.com/caselaws?id=92641 Clear and expansive notification language covering articles made of glass and articles made from plastic included glass bangles and plastic bangles for entry tax purposes because they are commonly identified by the material from which they are made. The rule of noscitur a sociis could not be used to narrow the plain meaning since the wording was unambiguous and deliberately wide to enlarge the taxable scope. The levy on glass and plastic bangles was therefore upheld. en-us Fri, 07 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2016 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92641 Clear and expansive notification language covering articles made of glass and articles made from plastic included glass bangles and plastic bangles for entry tax purposes because they are commonly identified by the material from which they are made. The rule of noscitur a sociis could not be used to narrow the plain meaning since the wording was unambiguous and deliberately wide to enlarge the taxable scope. The levy on glass and plastic bangles was therefore upheld. Case-Laws Central Excise Fri, 07 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92641