Paper-based laminated sheets fall outside articles of plastics classification and are treated as goods not otherwise specified.

Paper-based decorative laminated sheets were treated as goods not classifiable as articles of plastics under Tariff Item 15A(2) because articles of plastic must be made wholly of plastic materials and be known in trade as plastic sheets. Applying its earlier ratio on paper-based laminated sheets, the Tribunal held that the goods fell under Item 68 as items not otherwise specified. The classification in favour of the respondents was sustained and the Department's appeals were rejected.

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Issues: Whether paper-based decorative laminated sheets were classifiable under Tariff Item 15A(2) as articles of plastics or under Item 68 of the Central Excise Tariff as goods not elsewhere specified.

Analysis: The Tribunal applied its earlier decision on paper-based laminated sheets, which had held that such goods are not known in trade as plastic sheets and that articles of plastic means articles made wholly of plastic materials. The earlier ratio, having been followed in subsequent decisions, was treated as governing the present cases and supported classification under Item 68.

Conclusion: Paper-based decorative laminated sheets were not classifiable under Tariff Item 15A(2) and were correctly classifiable under Item 68. The departmental appeals were rejected and the impugned orders were upheld.

Final Conclusion: The classification adopted in favour of the respondents was sustained, resulting in rejection of the Department's appeals.

Ratio Decidendi: Paper-based laminated sheets are not articles of plastics for tariff purposes unless they are made wholly of plastic materials and are known in trade as plastic sheets.

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