https://www.taxtmi.com/caselaws?id=306671 Plastic articles such as kettles, buckets, mugs, lids and dalgas were treated as covered by Entry C-I-29 and the Notification dated 9 May 2002 where they functioned as packing or conveyance materials. Classification had to be determined by common parlance, commercial usage, functional utility and predominant use, and the goods could not be taken out of the entry merely because they also had domestic applications. The broad language of the notification, read with its amendments, showed an intent to include trade, industrial and commercial packing materials, excluding only the items specifically carved out. The reference was answered in favour of the dealer and against the Revenue. en-us Tue, 23 Dec 2014 00:00:00 +0530 Sat, 18 Feb 2023 06:44:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306671 Plastic articles such as kettles, buckets, mugs, lids and dalgas were treated as covered by Entry C-I-29 and the Notification dated 9 May 2002 where they functioned as packing or conveyance materials. Classification had to be determined by common parlance, commercial usage, functional utility and predominant use, and the goods could not be taken out of the entry merely because they also had domestic applications. The broad language of the notification, read with its amendments, showed an intent to include trade, industrial and commercial packing materials, excluding only the items specifically carved out. The reference was answered in favour of the dealer and against the Revenue. Case-Laws VAT and Sales Tax Tue, 23 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306671