Articles of plastic require goods to be wholly plastic; composite roofing was kept under the residuary tariff entry

Corrugated plastic roofing made with fibre glass mats, polyester resins and flexible plastic sheets was held not to be classifiable as an article of plastic because the product was not made wholly of plastic. The controlling principle applied was that articles of plastic must consist entirely of plastic, not plastic combined with other materials. On that basis, the residuary tariff classification under Item 68 was maintained and the competing classification under Item 15A(2) of the Central Excise Tariff was rejected.

---

---

Issues: Whether corrugated plastic roofing manufactured using fibre glass mats, polyester resins and flexible plastic sheets was classifiable as articles of plastic or as goods not elsewhere specified.

Analysis: The goods were not made wholly out of plastic, since fibre glass mats and polyester resins were also used in manufacture. The applicable principle was that articles of plastic mean articles made wholly of plastic and not articles made of plastic along with other materials. The classification adopted by the appellate authority was consistent with that principle and with the approach already followed in prior decisions.

Conclusion: The goods were not classifiable as articles of plastic under Item 15A(2) of the Central Excise Tariff and the classification under Item 68 of the Central Excise Tariff was . The appeal failed.

Final Conclusion: The assessee's classification under the residuary tariff entry was upheld and the departmental challenge was rejected.

Ratio Decidendi: For tariff classification as articles of plastic, the goods must be made wholly out of plastic and not merely contain plastic along with other materials.

---