Plastic goods exemption denied where razor had an iron rod inside the handle and was not wholly made of plastic.

A razor with a plastic handle containing an iron rod was held not to qualify for exemption under Notification No. 182/82-C.E. because the concession applied only to goods wholly made of plastic. The article was treated as a composite product of plastic and iron, so it did not satisfy the notification's condition of being entirely plastic. The exemption claim therefore failed, and the earlier decision found applicable on the facts governed the result.

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Issues: Whether the razor manufactured by the appellant, having a plastic handle filled with an iron rod, was covered by Exemption Notification No. 182/82-C.E. dated 11-5-1982.

Analysis: The exemption applied only to goods wholly made of plastic. The razor in question was not made entirely of plastic, because an iron rod ran through the length of the handle. On the facts, the article was a composite product of plastic and iron, and therefore did not satisfy the condition of being wholly made from plastic. The earlier decision relied on by the Tribunal was held to be the governing one on the facts, and the other cited decisions were found to have no direct application.

Conclusion: The razor was not covered by the notification and the exemption claim failed.

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