Plastic goods classification requires wholly plastic composition; reinforced mouldings fail Item 15A(2), while textolite sheets fall under Item 22F.

Articles made of plastics under Item 15A(2) require goods to be made wholly of plastic; composite mouldings and textolite sheets reinforced with glass fibre or glass fabric do not satisfy that test and were therefore excluded from that classification. The textolite sheets were nevertheless held classifiable under Item 22F, consistent with an earlier Tribunal view on epoxy glass textolite sheets. Because the goods were not articles made wholly of plastics, exemption under Notifications 149/82-C.E. and 182/82-C.E. was unavailable. The mouldings remained classified under Item 68, while the textolite sheets received only partial relief through Item 22F classification.

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Issues: (i) Whether the mouldings and textolite sheets were classifiable as articles made of plastics under Item 15A(2) of the Central Excise Tariff; (ii) whether the textolite sheets were correctly classifiable under Item 22F of the Central Excise Tariff; and (iii) whether the goods were entitled to exemption under Notification Nos. 149/82-C.E. and 182/82-C.E.

Issue (i): Whether the mouldings and textolite sheets were classifiable as articles made of plastics under Item 15A(2) of the Central Excise Tariff.

Analysis: The governing principle applied was that articles made of plastics mean articles made wholly of plastic and not goods made of plastics along with other materials. Since both the mouldings and the textolite sheets were manufactured with glass fibre or glass fabric reinforcement, they could not be treated as wholly plastic goods.

Conclusion: The issue is decided against the assessee. The mouldings and textolite sheets are not classifiable as articles of plastics under Item 15A(2).

Issue (ii): Whether the textolite sheets were correctly classifiable under Item 22F of the Central Excise Tariff.

Analysis: The classification of epoxy glass textolite sheets had already been accepted under Item 22F in an earlier Tribunal decision, and the same reasoning was followed. The Court found no basis to take a different view on the material placed before it.

Conclusion: The issue is decided in favour of the assessee. The textolite sheets are correctly classifiable under Item 22F.

Issue (iii): Whether the goods were entitled to exemption under Notification Nos. 149/82-C.E. and 182/82-C.E.

Analysis: Both notifications applied only to articles made of plastics. As the goods were not held to be articles made wholly of plastics, the basic condition for exemption was not satisfied.

Conclusion: The issue is decided against the assessee. The benefit of both notifications was not admissible.

Final Conclusion: The classification of the mouldings under Item 68 and the denial of exemption were upheld, while the textolite sheets were held classifiable under Item 22F, resulting in only partial relief to the assessee.

Ratio Decidendi: For tariff classification and exemption purposes, articles made of plastics must be goods made wholly of plastic and not composite goods containing plastic with other materials.

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