Plastic scrap classification under Central Excise tariff fell under the residuary entry, not Item 15A, for the pre-1982 period.

Plastic scrap or crush, for the pre-1982 period, was treated as falling under the residuary Entry 68 of the Central Excise tariff and not under Item 15A(i) or 15A(ii). The Tribunal's classification view was consistent with earlier decisions on the same question, and the appeals raised no different classification issue. Accordingly, the goods remained outside Item 15A(i) and 15A(ii) for that period.

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Issues: Whether plastic scrap or crush, in cases arising prior to the 1982 amendment to Item 15A in the Schedule to the Central Excises and Salt Act, 1944, was classifiable under the residuary Entry 68 rather than Item 15A(i) or 15A(ii).

Analysis: The cases turned on the classification of plastic scrap or crush under the tariff schedule as it stood before the 1982 amendment. The Tribunal had held that such goods fell under the residuary Entry 68 and not under Item 15A(i) or 15A(ii). That view had already been accepted in earlier decisions on the same question, and the present appeals involved no different classification issue.

Conclusion: Plastic scrap or crush, in the pre-1982 period, was not classifiable under Item 15A(i) or 15A(ii) and fell under the residuary Entry 68.

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