https://www.taxtmi.com/caselaws?id=93320 Plastic articles supplied to ordinance factories were examined for tariff classification under Chapter 93 as parts of arms and ammunition, or under Chapter 39 as articles of general use of plastics. The text notes that Chapter 93 excludes goods covered as parts of general use, including similar plastic goods, and that items such as containers, washers, rings, tubes and locking devices were ordinary plastic components without any special design showing exclusive use as ammunition parts. Mere supply to ordinance factories was held insufficient to prove exclusive end-use. In classification disputes, the Revenue bears the burden of proving the proposed tariff entry, and that burden was not discharged here. en-us Mon, 10 Mar 1997 00:00:00 +0530 Wed, 09 Nov 2011 18:16:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93320 Plastic articles supplied to ordinance factories were examined for tariff classification under Chapter 93 as parts of arms and ammunition, or under Chapter 39 as articles of general use of plastics. The text notes that Chapter 93 excludes goods covered as parts of general use, including similar plastic goods, and that items such as containers, washers, rings, tubes and locking devices were ordinary plastic components without any special design showing exclusive use as ammunition parts. Mere supply to ordinance factories was held insufficient to prove exclusive end-use. In classification disputes, the Revenue bears the burden of proving the proposed tariff entry, and that burden was not discharged here. Case-Laws Central Excise Mon, 10 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93320