PET Bottle Parings Not Classified as Primary Plastic Form for Tax Purposes; Misinterpretation of Manufacturing Claims Addressed.

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....Classification - Though the appellant has argued that they are manufacturing “flakes”, but, what is being manufactured is only “parings” of PET bottles. True, these “parings” eventually get converted into new PET bottles, however that will not make the final product of the appellant eligible for classification as “primary form of plastic”.....