Plastic articles exemption applied to artificial teeth made from duty-paid materials under the tariff notification.

Artificial teeth made from duty-paid plastic materials and classifiable under Tariff Item 68 were treated as eligible for exemption under Notification No. 182/82. The notification covered articles made of plastics produced from artificial resins or plastic materials under Tariff Item 15A(1) on which duty or additional duty had already been paid, and its wording did not confine "articles" by general use or specific end-use. The restrictive interpretation adopted below was rejected, and the separate claim under Notification No. 234/82 was not examined.

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Issues: Whether artificial teeth manufactured from duty-paid plastic materials and classifiable under Tariff Item 68 were entitled to exemption under Notification No. 182/82 dated 11-5-1982 as articles made of plastics.

Analysis: The notification exempted articles made of plastics falling under Tariff Item 68 when produced out of artificial resins or plastic materials falling under Tariff Item 15A(1) on which duty or additional duty had already been paid. The wording did not restrict the scope of the expression "articles" by reference to general use or any particular end-use. Since the manufactured artificial teeth satisfied both requirements, the restrictive view taken by the lower authority was not justified. In view of this conclusion, it was unnecessary to examine the separate claim based on Notification No. 234/82.

Conclusion: The artificial teeth were eligible for exemption under Notification No. 182/82, and the appeal succeeded.

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