https://www.taxtmi.com/caselaws?id=40964 The court ruled in favor of the petitioners, holding that plastic bangles made from regenerated monomer are not liable to pay excise duty under Tariff Item 15A of the Central Excises and Salt Act, 1944. The court concluded that as the monomer transforms into plastic during the manufacturing process, the bangles do not fall under "articles made of plastics." The court quashed the orders and notices, granting the respondents the right to appeal to the Supreme Court due to the national importance of the issue. en-us Tue, 23 Dec 1980 00:00:00 +0530 Tue, 18 May 2010 15:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40964 The court ruled in favor of the petitioners, holding that plastic bangles made from regenerated monomer are not liable to pay excise duty under Tariff Item 15A of the Central Excises and Salt Act, 1944. The court concluded that as the monomer transforms into plastic during the manufacturing process, the bangles do not fall under "articles made of plastics." The court quashed the orders and notices, granting the respondents the right to appeal to the Supreme Court due to the national importance of the issue. Case-Laws Central Excise Tue, 23 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40964