https://www.taxtmi.com/caselaws?id=94631 Nylon bristles for brushes and nylon fishing lines were held classifiable under Tariff Item 15A(2) under the erstwhile Central Excise Tariff for the period up to 1-3-1986, on the basis of the earlier ruling in the assessee's own case; the contrary demand under Tariff Item 18 was set aside. For the period after 1-3-1986, the same goods were treated as falling under sub-heading 5406.19 of the Central Excise Tariff Act, 1985, as synthetic monofilament covered by Chapter 54, with the Chapter 39 exclusion considered in light of textile material treatment and HSN Explanatory Notes. Modvat credit on inputs was allowed and the duty demand was to be recomputed accordingly. en-us Fri, 13 Aug 1999 00:00:00 +0530 Fri, 02 Dec 2011 16:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94631 Nylon bristles for brushes and nylon fishing lines were held classifiable under Tariff Item 15A(2) under the erstwhile Central Excise Tariff for the period up to 1-3-1986, on the basis of the earlier ruling in the assessee's own case; the contrary demand under Tariff Item 18 was set aside. For the period after 1-3-1986, the same goods were treated as falling under sub-heading 5406.19 of the Central Excise Tariff Act, 1985, as synthetic monofilament covered by Chapter 54, with the Chapter 39 exclusion considered in light of textile material treatment and HSN Explanatory Notes. Modvat credit on inputs was allowed and the duty demand was to be recomputed accordingly. Case-Laws Central Excise Fri, 13 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94631