https://www.taxtmi.com/caselaws?id=156073 Laminated sheets, being made of plastic layers with plastic as the basic raw material, were held to fall within the specific taxing entry for articles made of plastic rather than the broader description covering cement and asbestos sheets, hardboards, plywood and the like. In tariff classification, the full language of the specific entry must be given effect, and a commodity squarely covered by that entry cannot be shifted to another by broad interpretation. Use of the goods is not the sole test, and any ambiguity in classification must be resolved in favour of the assessee. en-us Tue, 12 Dec 1989 00:00:00 +0530 Thu, 12 Sep 2013 18:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156073 Laminated sheets, being made of plastic layers with plastic as the basic raw material, were held to fall within the specific taxing entry for articles made of plastic rather than the broader description covering cement and asbestos sheets, hardboards, plywood and the like. In tariff classification, the full language of the specific entry must be given effect, and a commodity squarely covered by that entry cannot be shifted to another by broad interpretation. Use of the goods is not the sole test, and any ambiguity in classification must be resolved in favour of the assessee. Case-Laws VAT and Sales Tax Tue, 12 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156073