Plastic-based tariff classification turns on tariff entry scope, and torches were excluded from Item 15A(2).

Torches were considered for tariff classification under Central Excise Tariff Item 15A(2) as articles made of plastic, but the governing authority clarified that the entry did not cover goods of that kind. Mere construction from plastic was not enough to treat an item as an article made of plastic for tariff purposes, particularly where the tariff language and its illustration did not extend to the goods in question. The claimed classification under Item 15A(2) was therefore rejected, leaving the goods outside that entry.

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Issues: Whether the goods in question, namely torches, were classifiable under Central Excise Tariff Item 15A(2) as articles made of plastic, or under Central Excise Tariff Item 68.

Analysis: The governing authority held that Item 15A(2) did not cover articles like torches. The mere fact that an article is made of plastic does not by itself make it an article made of plastic for tariff purposes, especially where the tariff entry, read with its illustration, does not extend to the type of goods in question.

Conclusion: The classification claimed under Central Excise Tariff Item 15A(2) was rejected, and the goods were not held to fall under that entry.

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