https://www.taxtmi.com/caselaws?id=165935 HDPE tapes were analysed for tariff classification by distinguishing man-made filament yarn from split film yarn and articles made of plastics. The reasoning focused on the manufacturing process: the tapes were produced by slitting HDPE film into strips and stretching them, so they were treated as split film yarn or narrow strip yarn rather than filament yarn, which requires fibres of indefinite length. On that basis, they were not covered by the tariff entry for man-made filament yarn and were instead classifiable as plastic articles, with the exemption under Notification No. 68/71-C.E. applying to the assessee. en-us Thu, 30 Dec 1982 00:00:00 +0530 Wed, 20 Aug 2014 11:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165935 HDPE tapes were analysed for tariff classification by distinguishing man-made filament yarn from split film yarn and articles made of plastics. The reasoning focused on the manufacturing process: the tapes were produced by slitting HDPE film into strips and stretching them, so they were treated as split film yarn or narrow strip yarn rather than filament yarn, which requires fibres of indefinite length. On that basis, they were not covered by the tariff entry for man-made filament yarn and were instead classifiable as plastic articles, with the exemption under Notification No. 68/71-C.E. applying to the assessee. Case-Laws Central Excise Thu, 30 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165935