Predominant plastic content supports tariff exemption for composite articles under the relevant notification entries.

Composite articles made of plastic and non-plastic materials qualify for exemption under the relevant tariff notification when plastic predominates in the article. The articles examined contained plastic as the principal component, at about 60%, bringing them within the exemption entries for composite goods where plastic content is dominant. The earlier interpretation favouring the assessee was preferred over a later contrary view because it was more detailed and aligned with the Board's circular. On that basis, the exemption applied and the Revenue's challenge failed.

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Issues: Whether composite articles made of plastic and non-plastic materials, where plastic predominates, are entitled to exemption under the relevant notification entries.

Analysis: The articles in question were found to contain plastic material as the predominant component, at about 60%. The applicable exemption entries covered composite articles of plastic and non-plastic materials where the plastic content predominated. The earlier view favourable to the assessee was preferred over a later contrary view, particularly as the earlier decision was more detailed and was supported by the Board's circular.

Conclusion: The composite articles were eligible for exemption, and the Revenue's appeal failed.

Ratio Decidendi: Composite articles of plastic and non-plastic materials qualify for exemption under the relevant tariff notification entries when the plastic content predominates in the article.

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