Residuary tariff classification for LDPE master batches confirmed where the product was distinct from resin and pigments.

LDPE master batches were treated as specialised colour concentrates used in plastics, commercially and technically distinct from the base resin or from pigments covered by the claimed tariff entries. The amendment to Tariff Item 15A did not bring them within that item, and classification under Tariff Item 14I(l)(ii) was also rejected because the product did not answer the description of pigments or colours in the tariff. The residuary Tariff Item 68 therefore applied, and the assessee obtained approval of the classification list with consequential relief.

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Issues: Classification of LDPE master batches after the amendment of Tariff Item 15A on 28-2-1982, and whether they fell under Tariff Item 15A(1), Tariff Item 14I(l)(ii), or the residuary Tariff Item 68.

Analysis: The product was found to be a specialised colour concentrate used for imparting colour in plastic articles, not a substance commercially or technically understood as falling within Tariff Item 15A(1). The amendment of Tariff Item 15A did not alter that position, because the master batches remained distinct from the base material and were not themselves specified under that item. Relying on technical literature and prior Tribunal reasoning, the classification under Tariff Item 14I(l)(ii) was rejected, and the earlier view that master batches did not answer the description of pigments or colours in the tariff was followed. The proper classification was therefore held to be under the residuary entry.

Conclusion: Master batches were held classifiable under Tariff Item 68 and not under Tariff Item 14I(l)(ii) or Tariff Item 15A(1).

Final Conclusion: The assessee succeeded on classification, and the classification list was to be approved with consequential relief.

Ratio Decidendi: A specialised master batch used in the plastics industry, which is commercially and technically distinct from the base resin or pigment and is not specifically covered by the claimed tariff item, falls under the residuary tariff entry rather than the specific items asserted by the parties.

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