https://www.taxtmi.com/caselaws?id=40854 Torches were considered for tariff classification under Central Excise Tariff Item 15A(2) as articles made of plastic, but the governing authority clarified that the entry did not cover goods of that kind. Mere construction from plastic was not enough to treat an item as an article made of plastic for tariff purposes, particularly where the tariff language and its illustration did not extend to the goods in question. The claimed classification under Item 15A(2) was therefore rejected, leaving the goods outside that entry. en-us Fri, 26 Dec 1980 00:00:00 +0530 Sat, 15 May 2010 13:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40854 Torches were considered for tariff classification under Central Excise Tariff Item 15A(2) as articles made of plastic, but the governing authority clarified that the entry did not cover goods of that kind. Mere construction from plastic was not enough to treat an item as an article made of plastic for tariff purposes, particularly where the tariff language and its illustration did not extend to the goods in question. The claimed classification under Item 15A(2) was therefore rejected, leaving the goods outside that entry. Case-Laws Central Excise Fri, 26 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40854