https://www.taxtmi.com/highlights?id=41729 Classification - Though the appellant has argued that they are manufacturing “flakes”, but, what is being manufactured is only “parings” of PET bottles. True, these “parings” eventually get converted into new PET bottles, however that will not make the final product of the appellant eligible for classification as “primary form of plastic”. en-us Sat, 29 Sep 2018 08:08:22 +0530 Sat, 29 Sep 2018 08:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41729 Classification - Though the appellant has argued that they are manufacturing “flakes”, but, what is being manufactured is only “parings” of PET bottles. True, these “parings” eventually get converted into new PET bottles, however that will not make the final product of the appellant eligible for classification as “primary form of plastic”. Highlights Central Excise Sat, 29 Sep 2018 08:08:22 +0530 https://www.taxtmi.com/highlights?id=41729