https://www.taxtmi.com/caselaws?id=44388 Monomer castings produced directly from caprolactum were held not to be articles of plastic under Item 15A(2) of the Central Excise Tariff. The classification was supported by departmental tariff advice stating that such goods fall under the residuary Tariff Item 68, and the contrary stand of the Revenue was found unsustainable. The operative principle is that where the departmental classification advice supports the residuary entry, classification under the specific plastic entry cannot be maintained. en-us Tue, 29 Oct 1996 00:00:00 +0530 Fri, 06 Dec 2013 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44388 Monomer castings produced directly from caprolactum were held not to be articles of plastic under Item 15A(2) of the Central Excise Tariff. The classification was supported by departmental tariff advice stating that such goods fall under the residuary Tariff Item 68, and the contrary stand of the Revenue was found unsustainable. The operative principle is that where the departmental classification advice supports the residuary entry, classification under the specific plastic entry cannot be maintained. Case-Laws Central Excise Tue, 29 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44388