Plastic articles used for packing or conveyance fall within the entry despite possible domestic use.

Plastic articles such as kettles, buckets, mugs, lids and dalgas were treated as covered by Entry C-I-29 and the Notification dated 9 May 2002 where they functioned as packing or conveyance materials. Classification had to be determined by common parlance, commercial usage, functional utility and predominant use, and the goods could not be taken out of the entry merely because they also had domestic applications. The broad language of the notification, read with its amendments, showed an intent to include trade, industrial and commercial packing materials, excluding only the items specifically carved out. The reference was answered in favour of the dealer and against the Revenue.

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Issues: Whether articles made of plastic such as kettles, ghamelas, buckets, mugs, lids and dalgas were covered by Entry C-I-29 and the Notification dated 9 May 2002 as industrial inputs and packing materials, or were outside that entry.

Analysis: The entry and the notifications were framed with reference to articles for conveyance or packing of goods of plastics, including stoppers, lids, caps and other closures, and expressly excluded only insulated ware and specified carry bags. The interpretation of tariff and sales tax entries had to be determined according to common parlance, commercial usage, functional utility and predominant use. A commodity could not be shifted to a narrower or different classification by focusing only on alleged household use when the text of the entry clearly brought within its scope plastic articles used for packing or conveyance of goods. The broad wording of the notification and its successive amendments showed that the legislative intent was to cover trade, industrial and commercial packing materials, not to exclude the goods merely because they might also have domestic uses.

Conclusion: The Tribunal was not correct in holding that all the goods manufactured by the dealer fell outside Entry C-I-29 and the Notification dated 9 May 2002. The reference was answered in favour of the dealer and against the Revenue.

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