https://www.taxtmi.com/caselaws?id=41589 Plastic torches were not treated as articles made of plastics for Tariff Item 15A(2) because that entry covered plastic material in forms such as tubes, rods, sheets, foils and sticks, not a distinct market commodity sold as a torch. In construing a taxing entry, the must be understood in the sense in which it is known in trade and by persons dealing with it. Applying that trade meaning test, the torch could not be classified under Item 15A(2), and classification under the residuary Tariff Item 68 was . en-us Fri, 10 Aug 1984 00:00:00 +0530 Thu, 31 Jul 2014 19:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41589 Plastic torches were not treated as articles made of plastics for Tariff Item 15A(2) because that entry covered plastic material in forms such as tubes, rods, sheets, foils and sticks, not a distinct market commodity sold as a torch. In construing a taxing entry, the must be understood in the sense in which it is known in trade and by persons dealing with it. Applying that trade meaning test, the torch could not be classified under Item 15A(2), and classification under the residuary Tariff Item 68 was . Case-Laws Central Excise Fri, 10 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41589