https://www.taxtmi.com/caselaws?id=167491 Plastic products made by compression moulding, though about 30 mm thick, were examined by their commercial identity and technical understanding rather than by thickness alone. The record showed that the goods were thick, rigid rectangular pieces used in machining textile machinery components, and not thin, flexible sheets produced by the normal extrusion process. Dictionary and trade meanings of sheet, slab and block supported treating them as slabs or blocks. On that basis, exemption could not be denied on the premise that the goods were sheets. The demand, confiscation and penalty were set aside, and the assessee succeeded. en-us Wed, 12 Dec 1984 00:00:00 +0530 Mon, 22 Dec 2014 12:53:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167491 Plastic products made by compression moulding, though about 30 mm thick, were examined by their commercial identity and technical understanding rather than by thickness alone. The record showed that the goods were thick, rigid rectangular pieces used in machining textile machinery components, and not thin, flexible sheets produced by the normal extrusion process. Dictionary and trade meanings of sheet, slab and block supported treating them as slabs or blocks. On that basis, exemption could not be denied on the premise that the goods were sheets. The demand, confiscation and penalty were set aside, and the assessee succeeded. Case-Laws Central Excise Wed, 12 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167491