https://www.taxtmi.com/caselaws?id=165435 Octroi classification turns on commercial parlance and the context of the entry, not on technical composition alone. Broadly worded plastic entries were treated as covering plastic material in primary or secondary form, including PVC resin in powder form, rather than sending it to the chemical entry merely because of its scientific description. The same approach applied to synthetic hydrocarbon resin, which was treated as falling within the plastic category and not as a separate non-plastic commodity. The stated ratio is that a broadly framed plastic entry extends to goods understood commercially as plastic unless the schedule clearly indicates a narrower exclusion. en-us Fri, 17 Jul 1998 00:00:00 +0530 Fri, 11 Jul 2014 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165435 Octroi classification turns on commercial parlance and the context of the entry, not on technical composition alone. Broadly worded plastic entries were treated as covering plastic material in primary or secondary form, including PVC resin in powder form, rather than sending it to the chemical entry merely because of its scientific description. The same approach applied to synthetic hydrocarbon resin, which was treated as falling within the plastic category and not as a separate non-plastic commodity. The stated ratio is that a broadly framed plastic entry extends to goods understood commercially as plastic unless the schedule clearly indicates a narrower exclusion. Case-Laws Customs Fri, 17 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165435