Classification of Nylon Chips - After detailed consideration of various definitions of "Plastics,"...

Classification of Nylon Chips - After detailed consideration of various definitions of "Plastics," including references from technical sources and international organizations, the High court concluded that Nylon Chips fell under the category of "Plastic Granules" as per Entry 83 of Schedule II(B) of the Act. Therefore, the tax liability on Nylon Chips was determined to be in accordance with this classification and not under the unclassified category. .....

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