Tariff classification of metallic yarn: specific plastic entry prevails over general synthetic fibre entry, reducing duty liability.

Metallic yarn manufactured from metallised polyester sheets or foils was held to fall within Tariff Entry 15-A(2) as an article made of plastics, because the goods were thin, flat, narrow and continuous strips produced from metallised laminated plastic sheets or foils. Entry 18, dealing with rayon and synthetic fibres and yarn, was treated as a general entry and could not prevail where the commodity squarely fit the specific plastic entry. The classification under Tariff Entry 15-A(2) therefore applied, attracting the lower rate of duty in favour of the assessee.

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Issues: Whether metallic yarn manufactured from metallised polyester sheets or foils falls under Tariff Entry 15-A(2) of the First Schedule to the Central Excises and Salt Act, 1944 as articles made of plastics, or under Tariff Entry 18 as rayon and synthetic fibres and yarn.

Analysis: The goods were thin, flat, narrow and continuous strips made from metallised laminated plastic sheets or foils. Tariff Entry 15-A(2) specifically covered articles made of plastics of all kinds, including foils and other shapes, and was therefore apt to describe the goods. Tariff Entry 18 was a general entry relating to rayon and synthetic fibres and yarn. Where a commodity squarely falls within a specific entry, it must be excluded from the general entry.

Conclusion: Metallic yarn was correctly classifiable under Tariff Entry 15-A(2) and not under Tariff Entry 18, and the lower rate of duty applied in favour of the assessee.

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