Composite plastic articles must be wholly plastic to qualify for exemption under Notification No. 182/82-C.E.

A plastic razor with an iron rod in the stem was not treated as an article made of plastic for exemption under Notification No. 182/82-C.E. The notification applied only to articles made of plastics, and the explanatory reference to plastics under Item 15A supported the view that the product had to be wholly of plastic. Because the razor was a composite article of plastic and iron, it fell outside the exemption. The earlier Supreme Court principle that "articles made of plastic" means articles made wholly of plastic was applied, and the attempted distinction based on the amended tariff item and the absence of the notification in that case was rejected.

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Issues: Whether a plastic razor containing an iron rod in the stem is an article made of plastic and therefore eligible for exemption under Notification No. 182/82-C.E. dated 11.5.82.

Analysis: The exemption applied only to articles made of plastics falling under Item 68, and the notification explained plastics by reference to materials falling under sub-item (1) of Item 15A. The article in question was not wholly made of plastic, but was a composite product consisting of plastic and iron rod. The earlier Supreme Court ruling on plastic articles established that articles made of plastic, for tariff purposes, mean articles made wholly of plastic and not articles made of plastic along with other materials. That principle was applied to the wording of the notification, and the distinction sought on the basis of the amended tariff item and the absence of the notification in the earlier case was rejected.

Conclusion: The razor was not eligible for exemption under Notification No. 182/82-C.E. and the denial of exemption was .

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