https://www.taxtmi.com/caselaws?id=166191 HDPE woven sacks were treated as articles made of plastics under Item 15A(2) of the Central Excise Tariff because they were wholly made of HDPE and were understood in trade as plastic goods. The classification of the intermediate HDPE woven fabric under Item 22 did not determine the tariff position of the finished sacks, since the relevant test was the character of the final product. In the absence of a more specific entry for HDPE woven sacks, the residuary Item 68 could not be applied. The duty demand and penalty were therefore unsustainable. en-us Mon, 11 Jul 1983 00:00:00 +0530 Thu, 28 Aug 2014 14:35:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166191 HDPE woven sacks were treated as articles made of plastics under Item 15A(2) of the Central Excise Tariff because they were wholly made of HDPE and were understood in trade as plastic goods. The classification of the intermediate HDPE woven fabric under Item 22 did not determine the tariff position of the finished sacks, since the relevant test was the character of the final product. In the absence of a more specific entry for HDPE woven sacks, the residuary Item 68 could not be applied. The duty demand and penalty were therefore unsustainable. Case-Laws Central Excise Mon, 11 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166191