https://www.taxtmi.com/caselaws?id=123570 HDPE plastic tapes classified as plastic strips under the relevant Chapter heading qualify for exemption under Notification No. 221/86-C.E. The exemption covers plastic strips used as inputs and synthetic textile strips and similar materials as final products. Applying the established classification of HDPE tapes as plastic strips, the exemption extends to the tapes and prevents the related duty demand and penalties from being sustained. The substantive duty liability is therefore negatived, while the remaining jurisdictional issue requires fresh consideration. en-us Tue, 13 May 2008 00:00:00 +0530 Sat, 15 Sep 2012 14:25:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123570 HDPE plastic tapes classified as plastic strips under the relevant Chapter heading qualify for exemption under Notification No. 221/86-C.E. The exemption covers plastic strips used as inputs and synthetic textile strips and similar materials as final products. Applying the established classification of HDPE tapes as plastic strips, the exemption extends to the tapes and prevents the related duty demand and penalties from being sustained. The substantive duty liability is therefore negatived, while the remaining jurisdictional issue requires fresh consideration. Case-Laws Central Excise Tue, 13 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123570