https://www.taxtmi.com/caselaws?id=82345 Corrugated plastic roofing made with fibre glass mats, polyester resins and flexible plastic sheets was held not to be classifiable as an article of plastic because the product was not made wholly of plastic. The controlling principle applied was that articles of plastic must consist entirely of plastic, not plastic combined with other materials. On that basis, the residuary tariff classification under Item 68 was maintained and the competing classification under Item 15A(2) of the Central Excise Tariff was rejected. en-us Thu, 23 May 1991 00:00:00 +0530 Mon, 04 Jul 2011 14:59:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82345 Corrugated plastic roofing made with fibre glass mats, polyester resins and flexible plastic sheets was held not to be classifiable as an article of plastic because the product was not made wholly of plastic. The controlling principle applied was that articles of plastic must consist entirely of plastic, not plastic combined with other materials. On that basis, the residuary tariff classification under Item 68 was maintained and the competing classification under Item 15A(2) of the Central Excise Tariff was rejected. Case-Laws Central Excise Thu, 23 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82345