Specific end-use controls tariff classification for custom-made plastic parts, not a general-use heading under Chapter 39.

Goods manufactured to specific drawings for exclusive use in watches and hydraulic pumps were treated as retaining their specific functional identity, not becoming articles of general use merely because they were made of plastic. Applying Note 1(g) of Section XVI read with Note 2 of Section XV of the Central Excise Tariff Act, the text explains that such items do not fall under Chapter Heading 3926.90 when their use is limited to designated machinery or instruments. Earlier rulings supporting classification by specific use were followed, while contrary departmental decisions were distinguished. The resulting position is that tariff classification depends on the article's specific end-use and character, not on a broad Chapter 39 description.

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Issues: Whether gaskets and backing rings manufactured for specific use in watches and hydraulic pumps were classifiable as parts of general use under Chapter Heading 3926.90, or whether they retained classification under the headings applicable to the specific goods.

Analysis: The items were manufactured according to specific drawings and were intended for exclusive use in watches and hydraulic pumps. On that basis, they did not answer the description of articles of general use within Note 1(g) of Section XVI read with Note 2 of Section XV of the Schedule to the Central Excise Tariff Act, 1985. The prior decisions relied upon by the departmental side were distinguished, while the earlier rulings supporting classification by specific use were followed.

Conclusion: The goods were not articles of general use and were not classifiable under Chapter Heading 3926.90 on the Revenue's theory.

Final Conclusion: The Revenue appeal failed and the classification adopted by the lower authorities in favour of the assessee was upheld.

Ratio Decidendi: Goods manufactured for a specific and exclusive end use do not become articles of general use merely because they are made of plastic; their tariff classification must follow their specific functional identity rather than Chapter 39 classification.

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