Plastic classification requires goods to be wholly plastic; mixed-material bobbins were denied exemption and departmental classification restored.

Bobbins made of plastic and aluminium were held not to qualify as articles of plastic for exemption purposes because the relevant classification required the goods to be made wholly of plastic. Mere predominance of plastic by weight or value was insufficient where the goods were composed of mixed materials. On that basis, the claimed exemption under Notification No. 182/82-C.E. was denied and the departmental classification was restored.

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Issues: Whether bobbins manufactured from plastic and aluminium were classifiable as articles of plastic and entitled to exemption under Notification No. 182/82-C.E. dated 11-5-1982.

Analysis: The composition of the goods showed that they were not made exclusively of plastic but of plastic and aluminium. The governing principle applied was that articles of plastic are those made wholly of plastic, and not articles made from plastic along with other materials. Mere predominance of plastic by weight or value was held insufficient to bring the goods within the claimed classification.

Conclusion: The goods were not classifiable as articles of plastic and the exemption was not available. The appeal succeeded in favour of the Revenue.

Final Conclusion: The impugned order was set aside and the departmental classification stood restored.

Ratio Decidendi: For classification as articles of plastic, the goods must be made wholly of plastic and not merely predominantly of plastic when composed of mixed materials.

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