Page 129 - GSTL_26th March 2020_Vol 34_Part 4

2020 ] IN RE : V. PONRAJ 639
either at the moment of polymerisation or at some subsequent stage,
of being formed under external influence (usually heat and pressure,
if necessary with a solvent or plasticiser) by moulding, casting, ex-
truding, rolling or other process into shapes which are retained on
the removal of the external influence.
Throughout this Schedule any reference to “plastics” also includes
vulcanised fibre. The expression, however, does not apply to mate-
rials regarded as textile materials of Section XI.
(2) This Chapter does not cover :
(a) lubricating preparations of heading 2710 or 3403;
(b) waxes of heading 2712 or 3404;
………………………………………..
(p) goods of Section XI (textiles and textile articles);

3923 ARTICLES FOR THE CONVEYANCE OR PACKING OF
GOODS, OF PLASTICS; STOPPERS, LIDS, CAPS AND
OTHER CLOSURES OF PLASTICS
3923 10 - Boxes, cases, crates and similar articles :
………………………………………..
- Sacks and bags (including cones) :
3923 21 00 -- Of polymers of ethylene
3923 29 -- Of other plastics :
3923 29 10 --- Of poly (vinyl chloride)
3923 29 90 --- Other
39.23 Articles for the conveyance or packing of goods, of
plastics: stoppers, lids, caps and other closures, of plac-
tics.
3923 10 - Boxes, cases, crates and similar articles
- Sacks and bags (including cones) :
3923 21 -- Of polymers of ethylene
3923 29 -- Of other plastics
3923.30 - Carboys, bottles, flasks and similar articles
3923.40 - Spools, cops, bobbins and similar supports
3923.50 - Stoppers, lids, caps and other closures
3923.90 - Other

This heading covers all articles of plastics commonly used for the packing
or conveyance of all kinds of products. The articles covered include :
(a) Containers such as boxes, cases, crates, sacks and bags (includ-
ing cones and refuse sacks), casks, cans, carboys, bottles and
flasks.
The heading also covers :
(i) Cups without handles having the character of containers
used for the packing or conveyance of certain foodstuffs,
whether or not they have a secondary use as tableware or
toilet articles;
(ii) Bottle preforms of plastics being intermediate products
having tubular shape, with one closed end and one open
GST LAW TIMES  26th March 2020  225