Commercial classification of goods under excise tariff depends on trade understanding, not mere material composition or accessory use.

Bath tub side panels were examined for excise classification under Tariff Item 15A(2). The core principle stated is that tariff entries must be applied according to the commodity's commercial or popular understanding, not merely its material composition or functional use. Although the panels contained fibre glass and served as bath tub accessories, they were not understood in trade as rigid plastic articles. On that basis, classification as "articles made of plastics" was found unsustainable, and the excise levy on the side panels was treated as unjustified.

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Issues: Whether the bath tub side panels manufactured by the petitioner were classifiable as "articles made of plastics" under Tariff Item 15A(2) of the Central Excise Tariff and therefore liable to excise duty.

Analysis: The dispute turned on the true commercial identity of the goods. Although the panels were made with fibre glass and were used as covers or accessories for bath tubs, they were not understood in trade or common parlance as rigid plastic boards or articles made of plastics. Classification under the tariff had to be determined by commercial understanding rather than by a merely functional description, and the departmental classification was held to be unsustainable on that basis.

Conclusion: Tariff Item 15A(2) did not apply, and the levy of excise duty on the side panels was not justified.

Final Conclusion: The demand of excise duty was quashed and the writ petition was allowed.

Ratio Decidendi: For tariff classification, a commodity must be identified according to its commercial or popular understanding, and an item that is not so understood as a plastic article cannot be brought within Tariff Item 15A(2) merely because it contains fibre glass or serves as an accessory.

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