https://www.taxtmi.com/caselaws?id=44268 Exemption for goods wholly made of plastic does not extend to a razor with a plastic handle containing an iron rod throughout its length. The razor is a composite product of plastic and iron and therefore fails the notification's condition that eligible goods be wholly made of plastic. The governing precedent applied on materially similar facts, while other cited decisions lacked direct application. Consequently, the exemption claim for the razor fails. 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 Exemption for goods wholly made of plastic does not extend to a razor with a plastic handle containing an iron rod throughout its length. The razor is a composite product of plastic and iron and therefore fails the notification's condition that eligible goods be wholly made of plastic. The governing precedent applied on materially similar facts, while other cited decisions lacked direct application. Consequently, the exemption claim for the razor fails. Case-Laws Central Excise Thu, 09 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44268