1985 (8) TMI 381

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..... own 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 slatted by them by electrically operated machines fall within the purview of Tariff Entry 15-A(2) of the First Schedule to the Central Excises Salt Act, 1944 which is a specifi .....

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..... icle 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-made fibres. We agree with the reasoning and conclusion reached by the High Court. 2. The appeals therefore fail .....

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