Corrugated fibre-glass roofings classified as plastic sheets, keeping them outside the excise exemption.

Corrugated fibre-glass reinforced polyester roofings were treated as plastic sheets for Central Excise classification because Item 15A(2) used the word "sheet" in a wide sense and the corrugation did not change the product's essential character. Reinforcement with fibre glass also did not alter its classification as a plastic article. As the exemption for rigid plastic boards, sheetings, sheets and films expressly excluded such goods, the product fell outside Notification No. 68/71-CE. The excise classification was upheld and the challenge failed.

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Issues: Whether corrugated fibre-glass reinforced polyester roofings are "sheets" or articles of plastics falling under Item 15A(2) of the Central Excise Tariff and, therefore, excluded from the benefit of Notification No. 68/71-CE dated 29-5-1971.

Analysis: Item 15A(2) covered articles made of plastics, including sheets and other profile shapes, and the exemption notification expressly excluded rigid plastic boards, sheetings, sheets and films. The expression "sheet" was held to be of wide amplitude and not confined to flat articles. Corrugation did not take the product out of the category of sheets. The fact that the product was reinforced with fibre glass did not change its essential character as a plastic article. In the absence of material showing a different commercial understanding, the classification adopted by the excise authorities was upheld.

Conclusion: The corrugated roofings were held to be plastic sheets falling within the tariff entry and outside the exemption, and the challenge to the classification failed.

Final Conclusion: The writ petition was dismissed and the order treating the product as dutiable under Item 15A(2) was sustained.

Ratio Decidendi: For excise classification, a corrugated product does not cease to be a "sheet" merely because of its profile or fibre-glass reinforcement, if the tariff entry and exemption notification use the term in a broad and inclusive sense.

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