Polythene bag classification under tax entries was treated as falling within the relevant lower-rate entry absent a specific entry.

Polythene bags were treated as classifiable under entry 188, because no specific entry covered them for the relevant assessment years. Entry 186, relating to plastics and various polymers, was held inapplicable on the text available, while entry 188, then covering HDPE/PP woven sacks, was applied in the absence of a separate classification for polythene bags. The later insertion of a specific entry for packing material expressly mentioning polythene bags supported the view that such a separate entry had not earlier existed. The Revenue's revision therefore failed.

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Issues: Whether polythene bags were classifiable under entry 188 and taxable at the lower rate, or whether they fell under entry 186 and attracted the higher rate of tax.

Analysis: For the relevant assessment years, there was no specific entry covering polythene bags. Entry 186 dealt with plastics and various polymers and was held inapplicable. Entry 188 then in force covered HDPE/PP woven sacks, and in the absence of a separate entry for polythene bags, the goods were treated as falling within that entry. The later insertion of a specific entry for packing material, which expressly mentioned polythene bags, was noted as supporting the position that such a specific classification did not earlier exist.

Conclusion: Polythene bags were held classifiable under entry 188, and the revision filed by the Revenue failed.

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