https://www.taxtmi.com/caselaws?id=73666 Laminated sheets made from paper and resin were held not to fall within the plastic tariff entry merely because resin was used in manufacture. The decisive point was that the finished goods were not wholly made of plastic material and their commercial identity was not shown to be plastic sheets. Applying the trade parlance test, the product was understood in the market as decorative laminated sheets, not as plastic sheets. On that basis, technical composition alone was insufficient for classification as articles of plastic, and the goods were assessable under the residuary tariff item rather than the plastic entry. en-us Thu, 14 Apr 1988 00:00:00 +0530 Thu, 02 Jun 2011 16:41:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73666 Laminated sheets made from paper and resin were held not to fall within the plastic tariff entry merely because resin was used in manufacture. The decisive point was that the finished goods were not wholly made of plastic material and their commercial identity was not shown to be plastic sheets. Applying the trade parlance test, the product was understood in the market as decorative laminated sheets, not as plastic sheets. On that basis, technical composition alone was insufficient for classification as articles of plastic, and the goods were assessable under the residuary tariff item rather than the plastic entry. Case-Laws Central Excise Thu, 14 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73666