https://www.taxtmi.com/caselaws?id=41536 The court concluded that the plastic torches do not fall under Tariff Item No. 15A(2) but under Tariff Item No. 68. The petition was dismissed, and the impugned decisions were upheld, with parties directed to bear their own costs. en-us Thu, 09 Oct 1980 00:00:00 +0530 Fri, 04 Jun 2010 11:53:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41536 The court concluded that the plastic torches do not fall under Tariff Item No. 15A(2) but under Tariff Item No. 68. The petition was dismissed, and the impugned decisions were upheld, with parties directed to bear their own costs. Case-Laws Central Excise Thu, 09 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41536