HDPE woven sacks classifiable as plastic articles under Item 15A(2), not the residuary tariff entry.

HDPE woven sacks were treated as articles made of plastics under Item 15A(2) of the Central Excise Tariff because they were wholly made of HDPE and were understood in trade as plastic goods. The classification of the intermediate HDPE woven fabric under Item 22 did not determine the tariff position of the finished sacks, since the relevant test was the character of the final product. In the absence of a more specific entry for HDPE woven sacks, the residuary Item 68 could not be applied. The duty demand and penalty were therefore unsustainable.

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Issues: Whether HDPE woven sacks were classifiable under Item 15A(2) of the Central Excise Tariff as articles made of plastics, or under the residuary Item 68.

Analysis: Item 15A(2) covered articles made of plastics, all sorts, so long as they were not otherwise specified elsewhere in the tariff. The subject goods were wholly made of HDPE, which is a plastic material, and their commercial or trade understanding supported treatment as plastic articles. The fact that the intermediate HDPE woven fabric was classifiable under Item 22 did not displace the classification of the finished sacks, because the relevant question was the character of the final product. The absence of a more specific tariff entry for HDPE woven sacks, and the inapplicability of the Customs Tariff analogy, meant that the residuary Item 68 could not be invoked.

Conclusion: HDPE woven sacks fell under Item 15A(2) and not under Item 68. The duty demand and penalty were unsustainable.

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