1985 (8) TMI 71

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..... t in our mind agreeing with the Judgment and order passed by the Gujarat High Court that metallic yarn (also known as metallized yarn) manufactured by the respondent in the form of silvery white or golden thin flat, narrow and continuous strip made of metallized polyester from metallized laminated plastic sheets or foils which are slitted by them by electrically operated machines fall within the p .....

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..... f the general Tariff Entry 18 relating to rayon and synthetic fibres and yarn can hardly be accepted. Where an article falls within a specific entry like Entry 15A(2) which covers plastic articles of all sorts, in different shapes or even of strips, whether laminated or not, they must necessarily be excluded from the general Entry 18 which relates to rayon and synthetic fibres and yarn i.e. man-ma .....

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