Tariff classification of imported resin turns on its import form, not end-use; film-form goods fell under plastics articles.

Imported synthetic resin in film form was classified by reference to its form at import, not its later use or conversion. Because the goods were brought in as film between protective polythene layers, they did not fall within Item 15A(1), which covered resin in specified raw forms such as solid, liquid, pasty, powder, granule, flake or moulding powder. Item 15A(2), covering articles made of plastics including sheets and foils, matched the imported condition of the goods. The classification principle applied is that tariff entry selection depends on the imported form of the product, and end-use cannot control classification where the entry is otherwise clear.

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Issues: Whether the imported synthetic resin in film form was classifiable under Item 15A(1) of the erstwhile tariff as resin in any form, or under Item 15A(2) as articles made of plastics, and whether the end-use of the goods could govern the classification.

Analysis: The imported product was admitted to be a resin, but its decisive feature for tariff purposes was the form in which it was imported. The material was imported in film form between protective polythene layers, and the manufacturer's product information showed that it was processed into film form. For classification under the tariff, the relevant consideration was the form of import, not the later use or eventual conversion of the goods. Since Item 15A(1) covered synthetic resins and plastic materials in solid, liquid, pasty, powder, granule, flake, or moulding powder form, and the goods were not imported in any of those forms, the claim under Item 15A(1) failed. Item 15A(2), which covered articles made of plastics including sheets and foils, properly matched the imported form.

Conclusion: The goods were not classifiable under Item 15A(1); they fell under Item 15A(2). The Revenue's contention succeeded.

Ratio Decidendi: For tariff classification, the decisive factor is the form in which the goods are imported, and not their end-use or subsequent conversion.

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