https://www.taxtmi.com/caselaws?id=110892 Crayplas Compound was treated as excisable goods because it had already been recognised in the assessee's own case as a marketable product emerging in the manufacture of plastic crayons. On classification, the product was held to be closer to finished crayons than to pigments and preparations based thereon, so Heading 96.09 was accepted in preference to Heading 32.04. The earlier finding on the same product was followed, and the broader competing heading was rejected. The result was classification under CETA sub-heading 9609.00 rather than 3204.10, with no duty liability for the period in dispute. en-us Fri, 06 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 10:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110892 Crayplas Compound was treated as excisable goods because it had already been recognised in the assessee's own case as a marketable product emerging in the manufacture of plastic crayons. On classification, the product was held to be closer to finished crayons than to pigments and preparations based thereon, so Heading 96.09 was accepted in preference to Heading 32.04. The earlier finding on the same product was followed, and the broader competing heading was rejected. The result was classification under CETA sub-heading 9609.00 rather than 3204.10, with no duty liability for the period in dispute. Case-Laws Central Excise Fri, 06 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110892