Exemption for specified plastic articles: drafting error corrected so exemption applies where made from duty-paid materials or scrap. The Board found that the use of the word and in Sr. No. 39 of Notification No. 53/88-C.E. (1-3-1988) was an inadvertent drafting error and that the longstanding intent-reflected in prior notifications-was to exempt specified plastic articles when manufactured either out of duty-paid plastic materials of headings 39.01-39.15 or out of scraps of plastics. It directed that manufacturers should not be denied the exemption for 1-3-1988 to 14-3-1988 on that basis and that pending assessments be finalised accordingly.