Tariff classification of synthetic resin film confirmed as article of plastic, defeating refund of differential duty claim.

Synthetic resin in film form was treated as an article of plastic under Tariff Item 15A(2) because that sub-item expressly included films within the relevant tariff description, and the material showed the goods were film-form products falling within it. On the tariff position then in force, classification under Tariff Item 15A as raw material was not accepted. The consequence was that the Revenue's classification prevailed and the claim for refund of differential duty failed.

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Issues: Whether synthetic resin in film form (Redux 775 film) was classifiable under Tariff Item 15A(2) as an article of plastic, or under Tariff Item 15A as raw material, for the purpose of additional duty and refund of differential duty.

Analysis: Tariff Item 15A(2) expressly included films among the articles covered by sub-item (1), and the material before the Tribunal showed that the goods were film form products falling within that description. On the tariff as it stood at the material time, the contrary view taken in appeal was found untenable.

Conclusion: The goods were classifiable under Tariff Item 15A(2) as articles of plastic, and the claim for refund of differential duty was rejected.

Final Conclusion: The Revenue's classification was accepted and the respondents' refund claim failed.

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