Plastic article exemption upheld where minor metal inserts do not change the essential character of a plastic TV cabinet.

A TV front cabinet made directly from plastic raw material remained an article made of plastics for exemption under Notification No. 182/82, because the presence of only four small embedded metal screws or inserts did not alter its essential plastic character. The classification dispute turned on the true character of the goods, and the embedded metal parts were treated as incidental. Reliance on the torch classification decision was held inapplicable because that commodity was commercially distinct, while the present item was understood as a plastic article. The exemption was therefore available, and the Revenue's challenge failed.

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Issues: Whether a TV front cabinet with a few embedded metal screws or inserts is an article made of plastics entitled to exemption under Notification No. 182/82 dated 11-05-1982.

Analysis: The notification exempted articles made of plastics falling under Item No. 68, and the dispute turned only on the true character of the goods. The item was found to be made directly from plastic raw material, with only four small metal screws or inserts embedded in it. The embedded metal parts did not change the essential character of the article. The reliance on the torch classification decision was held to be inapplicable because that case concerned a distinct commodity commercially known as a torch, whereas the present goods were commercially understood as plastic articles. The Board's clarification also supported exemption for plastic moulded articles containing some metal parts.

Conclusion: The TV front cabinet was held to be an article made of plastics and therefore eligible for exemption under Notification No. 182/82 dated 11-05-1982.

Final Conclusion: The Revenue's challenge failed and the assessee retained the exemption benefit for the disputed goods.

Ratio Decidendi: An article remains an article made of plastics for exemption purposes when its essential character is plastic and minor metal fittings or inserts do not alter that character.

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