https://www.taxtmi.com/caselaws?id=107354 Polymer liners made of ultra high molecular weight high density polyethylene, when further worked, were treated as classifiable directly under Chapter Heading 3926.90 as other articles of plastics. The Board's circular of 29-9-88 was binding on the Revenue, so it could not insist on first isolating the plastic sheet arising in manufacture as a separate captively consumed intermediate product under Heading 3920.38. The classification accepted in favour of the assessee was therefore maintained, and the attempt to levy duty on the alleged intermediate product failed. en-us Fri, 03 Jan 2003 00:00:00 +0530 Wed, 21 Mar 2012 17:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107354 Polymer liners made of ultra high molecular weight high density polyethylene, when further worked, were treated as classifiable directly under Chapter Heading 3926.90 as other articles of plastics. The Board's circular of 29-9-88 was binding on the Revenue, so it could not insist on first isolating the plastic sheet arising in manufacture as a separate captively consumed intermediate product under Heading 3920.38. The classification accepted in favour of the assessee was therefore maintained, and the attempt to levy duty on the alleged intermediate product failed. Case-Laws Central Excise Fri, 03 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107354