https://www.taxtmi.com/caselaws?id=165636 Articles manufactured from polyamide nylon-6 and polyethylene were treated as articles of plastics under Item 15A(2) of the Central Excise Tariff, because Item 15A covered plastics including the relevant synthetic resins and polyamides. On that basis, nylon rods, tubings, fishing line and garstrap were not shifted to the residuary Item 68 merely because they were shaped industrial goods. Once the goods were accepted as falling under Item 15A and the relevant additional duty condition on the raw material was met, the exemption under Notifications No. 68/71-C.E. and 61/71-C.E. was available, leading to consequential duty relief and refund. en-us Wed, 19 Dec 1979 00:00:00 +0530 Mon, 04 Aug 2014 16:27:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165636 Articles manufactured from polyamide nylon-6 and polyethylene were treated as articles of plastics under Item 15A(2) of the Central Excise Tariff, because Item 15A covered plastics including the relevant synthetic resins and polyamides. On that basis, nylon rods, tubings, fishing line and garstrap were not shifted to the residuary Item 68 merely because they were shaped industrial goods. Once the goods were accepted as falling under Item 15A and the relevant additional duty condition on the raw material was met, the exemption under Notifications No. 68/71-C.E. and 61/71-C.E. was available, leading to consequential duty relief and refund. Case-Laws Central Excise Wed, 19 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165636