https://www.taxtmi.com/caselaws?id=106373 Bags made of layered plastic and kraft paper, classified as articles of plastic, were treated as capable of exemption under entry 37 of Notification No. 14/92 because the exemption was not confined to goods made exclusively of plastic and applied to composite articles falling within the relevant plastic headings, subject to the notified conditions. The existence of another exemption for bags or sacks made of woven plastic fabrics did not bar reliance on entry 37, since an assessee may opt for one of multiple available exemptions. The claim therefore had to be examined afresh by the lower authority on the basis of the supporting material and fulfilment of the notification conditions. en-us Thu, 30 May 2002 00:00:00 +0530 Tue, 13 Mar 2012 18:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106373 Bags made of layered plastic and kraft paper, classified as articles of plastic, were treated as capable of exemption under entry 37 of Notification No. 14/92 because the exemption was not confined to goods made exclusively of plastic and applied to composite articles falling within the relevant plastic headings, subject to the notified conditions. The existence of another exemption for bags or sacks made of woven plastic fabrics did not bar reliance on entry 37, since an assessee may opt for one of multiple available exemptions. The claim therefore had to be examined afresh by the lower authority on the basis of the supporting material and fulfilment of the notification conditions. Case-Laws Central Excise Thu, 30 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106373