Classification of monomer castings from caprolactum under the residuary tariff entry prevailed over the plastic goods entry.

Monomer castings produced directly from caprolactum were held not to be articles of plastic under Item 15A(2) of the Central Excise Tariff. The classification was supported by departmental tariff advice stating that such goods fall under the residuary Tariff Item 68, and the contrary stand of the Revenue was found unsustainable. The operative principle is that where the departmental classification advice supports the residuary entry, classification under the specific plastic entry cannot be maintained.

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Issues: Whether monomer castings produced directly from caprolactum were classifiable as articles of plastic under Item 15A(2) of the Central Excise Tariff or under the residuary Tariff Item 68.

Analysis: The Tribunal's view that the goods were not articles of plastic was supported by the Tariff Advice issued by the Central Board of Excise and Customs, which stated that monomer castings produced directly from caprolactum are not classifiable under Item 15A(2) and are properly classifiable under Item 68. In light of that advice, the contrary stand of the Revenue was found untenable.

Conclusion: The goods were not classifiable under Item 15A(2) and were classifiable under Tariff Item 68.

Ratio Decidendi: Where the departmental tariff advice supports classification of the goods under the residuary entry, a contrary classification under the specific entry cannot be sustained.

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