1997 (10) TMI 147

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.... 4. Penta Wester Gum 2.00%   5. Pigment 2.00% The Blend referred to above consisted of Co-polymer resin 74.50%, Plasticiser 22.70%, Stabilizer 2.45% and Chemical Addative 0.35%. 2. From 1971 the classification of this commodity kept on changing. In 1971 the Assistant Collector decided that it was classifiable under Tariff Item 15A(2) as articles of plastic. In October, 1973 the Collector (Appeals) held that it was not an article of plastic and was, therefore, not excisable. In March, 1975 with the introduction of residuary Tariff Item No. 68 the commodity was classified thereunder. In 1978 the Department again classified the same commodity under Tariff Item 15A(2). In 1980, Gujarat High Court held that si....

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....at impugned goods were flexible and were unbreakable which are basic characteristics of the articles of plastic. He said that Collector was in error in holding that for classification under Chapter 39, the articles should be made wholly of plastic. He also urged that predominance of a single ingredient should not have been made the basis of classification. Citing from Encyclopedia of Polymer Science and Technology, he claimed that an article consisting of 10 to 15% of Vinyl Chloride, rest being fillers, were also capable of being termed as floor covering. In the contested goods, the plastic contents is about 21%. It was claimed that in view of the change in Tariff, the Supreme Court's earlier order classifying the impugned product under Tar....