Central Excise - Classification of H.D.P.E. Blocks of regular geometric shape manufactured from duty paid H.D.P.E. Powder - Question regarding

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....o. 93/17/88-CX.3] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Classification of H.D.P.E. Blocks of regular geometric shape manufactured from duty paid H.D.P.E. Powder - Question regarding. A case has come to the notice of the Board where a manufacturer was bringing duty paid H.D.P.E. moulding powder in his factory and obtaining blocks o....

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....ation III (b) under TI 15A refers to "materials." The blocks in question were "articles" and not the materials and hence the products would be classifiable as articles of plastics under TI 68 and not under 15A(1) as contested by the Audit. 3. The matter has been examined in detail by the Board. It is noted that TI 15A of CET as restructured in 1982 was based on Chapter 39 of the CCCN, Under the C....