https://www.taxtmi.com/caselaws?id=167003 Polyacrylonitrile powder used to manufacture acrylic fibre was treated as a polymerisation product with the characteristics of a plastic material. The Tribunal held that solution spinning and extrusion were materially related processing methods for plastic formation, and that the powder could be shaped into fibre through its plasticity and cohesion. On that basis, the specific tariff entry was preferred over the residuary entry, and the distinction sought between the first and second parts of Item 15A(1) was rejected. The goods were therefore classifiable under Tariff Item 15A(1), not Tariff Item 68. en-us Fri, 27 Apr 1984 00:00:00 +0530 Wed, 03 Dec 2014 11:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167003 Polyacrylonitrile powder used to manufacture acrylic fibre was treated as a polymerisation product with the characteristics of a plastic material. The Tribunal held that solution spinning and extrusion were materially related processing methods for plastic formation, and that the powder could be shaped into fibre through its plasticity and cohesion. On that basis, the specific tariff entry was preferred over the residuary entry, and the distinction sought between the first and second parts of Item 15A(1) was rejected. The goods were therefore classifiable under Tariff Item 15A(1), not Tariff Item 68. Case-Laws Central Excise Fri, 27 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167003