2000 (1) TMI 955

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....l dated December 27, 1995 have been challenged on the ground that HDPE bags are not covered under entry 16-A(iii) of the Second Schedule to the Entry Tax Act, 1979. The said entry is as under: "Entry 16-A: Packing materials, namely, (i) wrapping paper, fibre board cases, paper boxes, folding cartons, paper bags, carrier bags, cardboard boxes, corrugated board boxes and the like; (ii) tin plate ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to tax. 3.. Arguments of both the learned counsel for the parties are heard. 4.. In entry 16-A there is a specific mention of paper bags in para (i) and gunny bags in para (v). The word "bags" which has been used in para (iii) has to be interpreted in the context of the entry. The said entry refers to various items of plastics. High density polythene is also a chemical product made basically fro....