https://www.taxtmi.com/caselaws?id=44429 Tariff classification under Item 15A turned on trade parlance, not scientific composition. For the pre-28 February 1964 entry, textile-grade polymer chips or Nylon 6 chips used captively for nylon yarn were not regarded in commerce as plastics, so they fell outside Item 15A and were not liable to excise duty under that heading. For the amended post-28 February 1964 entry, polyamides included in the wording still had to answer the description of synthetic resins or plastic materials; textile-grade chips used as raw material for nylon yarn were not so known in trade and remained outside the entry. The excise demand based on Item 15A could not be sustained. en-us Tue, 07 Jan 1997 00:00:00 +0530 Mon, 07 Jul 2025 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44429 Tariff classification under Item 15A turned on trade parlance, not scientific composition. For the pre-28 February 1964 entry, textile-grade polymer chips or Nylon 6 chips used captively for nylon yarn were not regarded in commerce as plastics, so they fell outside Item 15A and were not liable to excise duty under that heading. For the amended post-28 February 1964 entry, polyamides included in the wording still had to answer the description of synthetic resins or plastic materials; textile-grade chips used as raw material for nylon yarn were not so known in trade and remained outside the entry. The excise demand based on Item 15A could not be sustained. Case-Laws Central Excise Tue, 07 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44429