Plastic goods classification: HDPE and LDPE granules fall within the taxing entry, with clarification treated as explanatory only.

HDPE and LDPE granules were held to fall within Entry 35-B as plastic goods under the sales tax notification because the entry covered all goods made of plastic except HDPE woven bags. A prior clarification describing HDPE and LDPE as plastic materials supported the classification of the granules as finished plastic products, and the challenge based on the timing of that clarification failed because it merely explained the existing nature of the materials rather than expanding the entry. The issue was decided in favour of the assessee and against the Revenue.

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Issues: Whether HDPE and LDPE granules manufactured and sold by the assessee fall within Entry 35-B as plastic goods under the relevant sales tax notification.

Analysis: The entry covered all goods made of plastic except HDPE woven bags. The prior clarification that HDPE and LDPE are plastic materials supported the conclusion that these granules, being finished products made of plastic, were covered by the entry. The challenge based on the timing of the clarification was rejected, as the clarification merely explained the nature of the materials and did not alter the scope of the entry.

Conclusion: HDPE and LDPE granules are plastic goods falling within Entry 35-B, and the issue is decided in favour of the assessee and against the Revenue.

Ratio Decidendi: Where a taxing entry covers goods made of plastic, finished plastic granules are classifiable within that entry unless expressly excluded.

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