https://www.taxtmi.com/caselaws?id=165902 Tariff Item 15A(2) was construed to cover articles made of plastics by reference to the material actually used in manufacture. Methyl methacrylate monomer was treated as not being plastic in itself, because it became plastic only after polymerisation. On that basis, acrylic plastic sheets, tubes and plastic bangles manufactured from virgin or regenerated monomer were held outside the entry, since the raw material was monomer rather than plastic. Acrylic sheets and tubes were also regarded as intermediate products in the making of bangles and, for that reason, were not themselves articles made of plastics under the tariff item. The products were therefore not liable to excise duty under Item 15A(2). en-us Thu, 06 May 1982 00:00:00 +0530 Tue, 19 Aug 2014 12:44:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165902 Tariff Item 15A(2) was construed to cover articles made of plastics by reference to the material actually used in manufacture. Methyl methacrylate monomer was treated as not being plastic in itself, because it became plastic only after polymerisation. On that basis, acrylic plastic sheets, tubes and plastic bangles manufactured from virgin or regenerated monomer were held outside the entry, since the raw material was monomer rather than plastic. Acrylic sheets and tubes were also regarded as intermediate products in the making of bangles and, for that reason, were not themselves articles made of plastics under the tariff item. The products were therefore not liable to excise duty under Item 15A(2). Case-Laws Central Excise Thu, 06 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165902