https://www.taxtmi.com/caselaws?id=49099 Exported bags made of woven polyethylene strip yarn fabric were not eligible to be treated as articles of LDPE or HDPE for drawback purposes, because the governing drawback entries applied only to articles made of plastic material. The bags were characterised as woven fabric goods with textile character, so they could not be brought within the plastic-material chapter merely because polyethylene yarn was used in manufacture. The analysis also treated the relevant material as the woven polyethylene fabric actually used to make the bags, not plastic granules. In the absence of a specific drawback entry for such fabric-made bags at the relevant time, the claim could not be shifted to the plastic entries. en-us Sun, 17 Feb 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:40:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49099 Exported bags made of woven polyethylene strip yarn fabric were not eligible to be treated as articles of LDPE or HDPE for drawback purposes, because the governing drawback entries applied only to articles made of plastic material. The bags were characterised as woven fabric goods with textile character, so they could not be brought within the plastic-material chapter merely because polyethylene yarn was used in manufacture. The analysis also treated the relevant material as the woven polyethylene fabric actually used to make the bags, not plastic granules. In the absence of a specific drawback entry for such fabric-made bags at the relevant time, the claim could not be shifted to the plastic entries. Case-Laws Customs Sun, 17 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49099