PTFE moulded diaphragms retained plastic character despite inserted pins, qualifying for exemption under the plastic articles notification.

PTFE moulded diaphragms with a pin or screw inserted during manufacture were treated as articles made of plastics for exemption under Notification No. 182/82-C.E., because the product was manufactured from PTFE resin on which additional duty had been paid and the inserted metal component did not, by itself, change its essential character. The earlier Tariff Item 15A(2) reasoning and the decision in Geep Flashlight Industries were found inapplicable, as that case turned on tariff wording rather than the scope of an exemption notification. Commercial understanding and the assessee's affidavits also supported classification as a plastic article, and exemption was allowed.

---

---

Issues: Whether PTFE moulded diaphragms with a pin or screw inserted during manufacture are articles made of plastics entitled to exemption under Notification No. 182/82-C.E. dated 11-5-1982.

Analysis: The notification exempted articles made of plastics falling under Item 68, provided they were produced out of artificial resins or plastic materials on which duty or additional duty under Section 3 of the Customs Tariff Act, 1975 had already been paid. The product was manufactured from PTFE resin, on which additional duty had been paid, and the fact that a pin or screw was inserted during moulding did not, by itself, take the goods outside the expression 'articles made of plastics'. The earlier reliance on Tariff Item 15A(2) and on Geep Flashlight Industries was held inapposite because that decision turned on the wording of the tariff entry, whereas the present matter concerned the scope of an exemption notification. The commercial understanding of the product and the affidavits filed by the assessee supported its character as a plastic article.

Conclusion: The goods were held to be articles made of plastics and eligible for the exemption under Notification No. 182/82-C.E. The appeal succeeded with consequential relief to the assessee.

---