https://www.taxtmi.com/caselaws?id=108819 Acrylic plastic sheet off-cuts imported from polymer of methyl methacrylate monomer were held to fall within the exemption for plastic sheets under Notification No. 38/73-C.E. The Revenue accepted that the goods were made from the relevant monomer but argued that off-cuts were not sheets. The appellate view that rectangular off-cuts could be treated as sheets was accepted, and there was no material showing that off-cuts were excluded from the broader category of sheets. The exemption was therefore available, and the Revenue's challenge failed. en-us Wed, 22 Jan 2003 00:00:00 +0530 Wed, 04 Apr 2012 10:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108819 Acrylic plastic sheet off-cuts imported from polymer of methyl methacrylate monomer were held to fall within the exemption for plastic sheets under Notification No. 38/73-C.E. The Revenue accepted that the goods were made from the relevant monomer but argued that off-cuts were not sheets. The appellate view that rectangular off-cuts could be treated as sheets was accepted, and there was no material showing that off-cuts were excluded from the broader category of sheets. The exemption was therefore available, and the Revenue's challenge failed. Case-Laws Customs Wed, 22 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108819