https://www.taxtmi.com/caselaws?id=42053 For excise classification under Item 15A(2) of the First Schedule to the Central Excises and Salt Act, 1944, the decisive test is the nature and character of the finished goods at their final stage of production. Acrylic sheets, tubes and plastic bangles made from monomer by polymerisation are not treated as articles made of plastics merely because plastic emerges during an intermediate stage. The tariff entry applies where plastic is the raw material for the finished article, not where a non-plastic monomer is transformed during manufacture. On that reasoning, such products fall outside Item 15A(2) and are not liable to excise duty. en-us Fri, 20 Sep 1985 00:00:00 +0530 Tue, 08 Jun 2010 18:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42053 For excise classification under Item 15A(2) of the First Schedule to the Central Excises and Salt Act, 1944, the decisive test is the nature and character of the finished goods at their final stage of production. Acrylic sheets, tubes and plastic bangles made from monomer by polymerisation are not treated as articles made of plastics merely because plastic emerges during an intermediate stage. The tariff entry applies where plastic is the raw material for the finished article, not where a non-plastic monomer is transformed during manufacture. On that reasoning, such products fall outside Item 15A(2) and are not liable to excise duty. Case-Laws Central Excise Fri, 20 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42053