https://www.taxtmi.com/caselaws?id=73877 A plastic razor with an iron rod in the stem was not treated as an article made of plastic for exemption under Notification No. 182/82-C.E. The notification applied only to articles made of plastics, and the explanatory reference to plastics under Item 15A supported the view that the product had to be wholly of plastic. Because the razor was a composite article of plastic and iron, it fell outside the exemption. The earlier Supreme Court principle that "articles made of plastic" means articles made wholly of plastic was applied, and the attempted distinction based on the amended tariff item and the absence of the notification in that case was rejected. en-us Tue, 12 Jul 1988 00:00:00 +0530 Sat, 04 Jun 2011 11:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73877 A plastic razor with an iron rod in the stem was not treated as an article made of plastic for exemption under Notification No. 182/82-C.E. The notification applied only to articles made of plastics, and the explanatory reference to plastics under Item 15A supported the view that the product had to be wholly of plastic. Because the razor was a composite article of plastic and iron, it fell outside the exemption. The earlier Supreme Court principle that "articles made of plastic" means articles made wholly of plastic was applied, and the attempted distinction based on the amended tariff item and the absence of the notification in that case was rejected. Case-Laws Central Excise Tue, 12 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73877