https://www.taxtmi.com/caselaws?id=74710 Tariff Item 15A(2) covers plastic material in its different shapes and forms, not articles made from plastic mixed with other materials. The controlling test applied was whether the article was wholly made of commercially known plastic. Because the product contained only 28% plastic and the balance was non-plastic material, it did not satisfy that test. It was therefore classifiable under Tariff Item 68 rather than Tariff Item 15A(2), and the refund claim could not succeed. en-us Fri, 03 Jul 1987 00:00:00 +0530 Fri, 10 Jun 2011 15:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74710 Tariff Item 15A(2) covers plastic material in its different shapes and forms, not articles made from plastic mixed with other materials. The controlling test applied was whether the article was wholly made of commercially known plastic. Because the product contained only 28% plastic and the balance was non-plastic material, it did not satisfy that test. It was therefore classifiable under Tariff Item 68 rather than Tariff Item 15A(2), and the refund claim could not succeed. Case-Laws Central Excise Fri, 03 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74710