1984 (8) TMI 85

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....under Central Excises and Salt Act concurrently held that plastic torch manufactured by the petitioner was governed by the residuary Tariff Item No. 68 and not by Tariff Item No. 15A (2) and this view was upheld by the High Court. We are not inclined to grant leave in this matter but as the learned Counsel urged that the point raised herein is awaiting consideration of this Court in Union Carbide Ltd. v. Union of India and Others - Civil Appeal No. 1103 of 1972 and there is a conflict of opinion amongst Gujarat High Court and Allahabad High Court, a reasoned and speaking order would be appropriate. 2. After hearing the learned Counsel, we are satisfied that the view taken by the Allahabd High Court that the plastic torch manufactured by ....

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....turing plastic torch. Articles such as tubes, rods, sheets, foils, sticks etc. of plastic material merely describe plastic material in different shape and form and each word used therein takes its colour from the word just preceding and just succeeding and the adjectival clause `articles made of plastics'. Articles made of plastic meaning article made wholly of commodity commercially known as plastics, and not articles made from plastics along with other materials. By no canon of construction, a plastic torch can be read in conjuction with plastic tubes, rods, sheets, foils etc. made of plastics. Plastic torch is a distinct and different commodity commonly known in the market as torch. Ordinarily, torch is not described by the name of the m....