https://www.taxtmi.com/caselaws?id=41601 Metallic yarn manufactured from metallised polyester sheets or foils was held to fall within Tariff Entry 15-A(2) as an article made of plastics, because the goods were thin, flat, narrow and continuous strips produced from metallised laminated plastic sheets or foils. Entry 18, dealing with rayon and synthetic fibres and yarn, was treated as a general entry and could not prevail where the commodity squarely fit the specific plastic entry. The classification under Tariff Entry 15-A(2) therefore applied, attracting the lower rate of duty in favour of the assessee. en-us Tue, 06 Aug 1985 00:00:00 +0530 Fri, 04 Jun 2010 17:00:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41601 Metallic yarn manufactured from metallised polyester sheets or foils was held to fall within Tariff Entry 15-A(2) as an article made of plastics, because the goods were thin, flat, narrow and continuous strips produced from metallised laminated plastic sheets or foils. Entry 18, dealing with rayon and synthetic fibres and yarn, was treated as a general entry and could not prevail where the commodity squarely fit the specific plastic entry. The classification under Tariff Entry 15-A(2) therefore applied, attracting the lower rate of duty in favour of the assessee. Case-Laws Central Excise Tue, 06 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41601