https://www.taxtmi.com/caselaws?id=330814 An exemption notification that uses the general term "plastics" without incorporating tariff headings or chapter notes must be construed on its own terms, and tariff classification notes cannot be imported to narrow its scope. Applying that principle, polyurethane foam goods manufactured by the appellant were treated as plastic goods for the purpose of Sl. No. 13(iv) of Notification No. 33/99-CE, because the notification did not confine the entry to Chapter 39 headings 39.01 to 39.14. The lower authority's reliance on Chapter Notes 1 and 6(a) of Chapter 39 was therefore misplaced, and the goods remained within the exempted category. The exemption denial was set aside and consequential relief followed. en-us Mon, 01 Aug 2016 00:00:00 +0530 Fri, 17 Feb 2017 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330814 An exemption notification that uses the general term "plastics" without incorporating tariff headings or chapter notes must be construed on its own terms, and tariff classification notes cannot be imported to narrow its scope. Applying that principle, polyurethane foam goods manufactured by the appellant were treated as plastic goods for the purpose of Sl. No. 13(iv) of Notification No. 33/99-CE, because the notification did not confine the entry to Chapter 39 headings 39.01 to 39.14. The lower authority's reliance on Chapter Notes 1 and 6(a) of Chapter 39 was therefore misplaced, and the goods remained within the exempted category. The exemption denial was set aside and consequential relief followed. Case-Laws Central Excise Mon, 01 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330814