https://www.taxtmi.com/caselaws?id=74710 Classification under Tariff Item 15A(2) requires an article to be wholly made of the commodity commercially known as plastic, rather than merely containing plastic combined with other materials. Plastic material in different shapes and forms falls within that entry, but an article composed of both plastic and non-plastic components does not. As the product contained 28% plastic and 72% non-plastic material, it was classified under Tariff Item 68 rather than Tariff Item 15A(2). The classification position prevented the refund claim from succeeding. 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 Classification under Tariff Item 15A(2) requires an article to be wholly made of the commodity commercially known as plastic, rather than merely containing plastic combined with other materials. Plastic material in different shapes and forms falls within that entry, but an article composed of both plastic and non-plastic components does not. As the product contained 28% plastic and 72% non-plastic material, it was classified under Tariff Item 68 rather than Tariff Item 15A(2). The classification position prevented the refund claim from succeeding. Case-Laws Central Excise Fri, 03 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74710