Specific tariff entry prevails: plastic roofing sheets were classifiable as plastic goods, not roofing materials.

Plastic sheets used as roofing material remained classifiable under the specific entry for plastic sheets and articles made of plastic, because the article's composition controlled classification and end use alone could not shift it to the more general roofing materials entry. The court held that taxing entries must be read by giving full effect to their language, and where an article answers two entries, the more specific and assessee-favourable entry prevails. The revenue's classification under roofing materials was therefore unsustainable, and the assessee succeeded on the tax classification issue.

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Issues: Whether plastic sheets used as roofing material were classifiable under the entry for plastic sheets and articles made of plastic or under the entry for roofing, light roofing and false roofing materials.

Analysis: The relevant entries showed that all forms of plastic products, including plastic sheets and articles made from plastic, were specifically covered by the plastic entry, while the roofing entry covered roofing materials such as cement and asbestos sheets, asphalt sheets, straw boards, hard and soft boards, plywood, veneered boards, panels and laminated sheets. The article in question was made of plastic, and the mere fact that it was used as roofing material did not displace the specific classification under the plastic entry. In interpreting taxing entries, full effect had to be given to the words used, and the user test could not be the sole test. Where an article answered two entries, the entry more favourable to the assessee had to prevail.

Conclusion: The plastic roofing sheets fell under the entry for plastic sheets and articles made of plastic and not under the roofing materials entry.

Final Conclusion: The classification adopted by the revenue authorities was unsustainable, and the petitions were allowed with the assessee succeeding on the tax classification issue.

Ratio Decidendi: When a taxing statute specifically classifies an article under a particular entry, its end use alone cannot justify shifting it to a more general entry, and any overlap must be resolved in favour of the specific entry and the assessee.

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