Composite plastic goods exemption follows tariff classification where plastic predominates, supporting notification benefit for the relevant period.

Composite goods made of plastics and non-plastic materials were treated as articles of plastics where plastic predominated in weight and value. That classification was applied consistently for exemption purposes under notifications framed by reference to the same tariff heading, unless the notification expressly excluded such goods. The Board's circular and trade notice were given due weight as interpretative guidance supporting that view. On that basis, the goods qualified for exemption under the relevant notification entries for the period covered, and the assessee was entitled to the benefit.

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Issues: Whether composite articles made of plastics along with non-plastic materials, where plastic predominates in weight and value, are eligible for exemption as articles of plastics under the relevant notifications.

Analysis: The goods had already been treated as articles of plastics for tariff classification on the basis that plastic content predominated. The same characterization could not be denied for exemption purposes when the notification itself covered articles of plastics under the specified tariff heading. The Board's circular and the trade notice supported this view, and such interpretative instructions were relevant and to be given due weight. On that basis, the goods fell within the exemption entry for the relevant period.

Conclusion: The exemption was available to the goods under the relevant notification entries for the periods covered by the decision, and the assessee succeeded.

Final Conclusion: Composite plastic goods with predominant plastic content were held entitled to exemption under the applicable notification entries, and the appeal succeeded.

Ratio Decidendi: Where composite goods are classified as articles of plastics because plastic predominates, the same classification governs exemption under a notification framed by reference to that tariff heading unless the notification expressly excludes such goods.

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