Trade meaning test for tariff classification: plastic torches fell under the residuary item, not the plastics entry.

Plastic torches were not treated as articles made of plastics for Tariff Item 15A(2) because that entry covered plastic material in forms such as tubes, rods, sheets, foils and sticks, not a distinct market commodity sold as a torch. In construing a taxing entry, the must be understood in the sense in which it is known in trade and by persons dealing with it. Applying that trade meaning test, the torch could not be classified under Item 15A(2), and classification under the residuary Tariff Item 68 was .

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Issues: Whether plastic torches manufactured by the petitioner fell under Tariff Item No. 15A(2) of Schedule I to the Central Excises and Salt Act, 1944, or under the residuary Tariff Item No. 68.

Analysis: Tariff Item No. 15A(2) covered articles made of plastics in the sense of plastic material in different shapes and forms, such as tubes, rods, sheets, foils and sticks. A plastic torch was a distinct commodity known in the market as a torch and not as a plastic tube or other plastic article in the sense contemplated by the tariff entry. In construing a taxing entry, the commodity must be understood in the sense in which it is known in trade and to persons dealing with it. On that approach, a plastic torch could not be brought within Item 15A(2), and the residuary item was properly invoked.

Conclusion: Plastic torches were not covered by Tariff Item No. 15A(2) and were rightly classified under Tariff Item No. 68.

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