https://www.taxtmi.com/caselaws?id=44268 A razor with a plastic handle containing an iron rod was held not to qualify for exemption under Notification No. 182/82-C.E. because the concession applied only to goods wholly made of plastic. The article was treated as a composite product of plastic and iron, so it did not satisfy the notification's condition of being entirely plastic. The exemption claim therefore failed, and the earlier decision found applicable on the facts governed the result. en-us Thu, 09 Mar 1995 00:00:00 +0530 Mon, 05 May 2014 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44268 A razor with a plastic handle containing an iron rod was held not to qualify for exemption under Notification No. 182/82-C.E. because the concession applied only to goods wholly made of plastic. The article was treated as a composite product of plastic and iron, so it did not satisfy the notification's condition of being entirely plastic. The exemption claim therefore failed, and the earlier decision found applicable on the facts governed the result. Case-Laws Central Excise Thu, 09 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44268