Plastic exemption requires goods to be wholly plastic; mixed-material products with glass fibre were excluded from relief.

Goods containing 60% plastic and 40% glass fibre did not qualify as an "article made of plastic" for exemption under Notification No. 182/82-C. The Court applied the principle that the expression covers articles made wholly of plastic, not goods manufactured from plastic combined with other materials. It held that the presence of a substantial glass-fibre component prevented the exemption from applying, and the earlier precedent on the same construction remained applicable despite relating to an earlier period. The Tribunal's view was therefore upheld and the exemption claim failed.

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Issues: Whether goods containing 60% plastic and 40% glass fibre were entitled to exemption as an "article made of plastic" under Notification No. 182/82-C dated 11-5-1982.

Analysis: The Tribunal had found that the goods were not articles made of plastic because they were not wholly made of plastic but contained a substantial proportion of glass fibre. The Court followed the earlier principle that "articles made of plastic" means articles made wholly of plastic and not articles made from plastic along with other materials. The mere fact that the notification in the earlier precedent related to an earlier period did not make that principle inapplicable.

Conclusion: The goods were not eligible for exemption under the notification and the decision of the Tribunal was upheld.

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