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1984 (8) TMI 85 - SC - Central ExciseWhether plastic torch manufactured by the petitioner was covered by residuary Tariff Item No. 68 and not by Tariff Item No. 15A(2) of Schedule I to the Central Excises and Salt Act, 1944? Held that:- By a catena of decisions it is settled law that an expression used in a taxing statute for describing a commodity must be given the meaning which is generally given to it by a person in the trade or in the market of commodities and should be interpreted in the sense the person conversant with the subject-matter of statute and dealing with it would attribute to it. The High Court approached the matter from this angle and reached the correct conclusion that the expression `article s made of plastics' used in Tariff Item No. 15A(2) do not cover such articles which are not directly made from the material indicated in sub-item (1) but are made from articles made out of such material.We are in agreement with the view taken by the High Court that plastic torches manufactured by the petitioner do not fall under Tariff Item No. 15A(2) and has rightly been included in the residuary Tariff Item No. 68. Appeal dismissed.
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