https://www.taxtmi.com/caselaws?id=93155 Classification of excisable goods must be made item-wise by reference to the relevant tariff headings, chapter notes and the product's use and functional character. Applying that approach to 17 plastic products, different items were placed under the headings that best matched their description rather than under one common classification. Once the final classification was worked out, entitlement to the small-scale exemption under Notification No. 1/93 followed on the basis of aggregate clearances computed on that footing, with duty payable only on any excess beyond the exemption limit. The appellants were therefore held entitled to the notification benefit. en-us Tue, 10 Aug 1999 00:00:00 +0530 Tue, 08 Nov 2011 16:28:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93155 Classification of excisable goods must be made item-wise by reference to the relevant tariff headings, chapter notes and the product's use and functional character. Applying that approach to 17 plastic products, different items were placed under the headings that best matched their description rather than under one common classification. Once the final classification was worked out, entitlement to the small-scale exemption under Notification No. 1/93 followed on the basis of aggregate clearances computed on that footing, with duty payable only on any excess beyond the exemption limit. The appellants were therefore held entitled to the notification benefit. Case-Laws Central Excise Tue, 10 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93155