TMI Blog1984 (8) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... rt 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. - 654 of 1981 - - - Dated:- 10-8-1984 - D.A. Desai and V. Balakrishna Eradi, JJ. [Order]. - This special leave petition is directed against the Judgment of the Allahabad High Court in Writ Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : "Articles made of plastics, all sorts, including tubes, rods, sheets, foils, sticks, other rectangular or profile shape whether laminated or not, and whether rigid or flexible including lay flat tubings and polyvinyl chlorides sheets..." The learned Counsel contended that the plastic torch manufactured by the petitioner is nothing else but plastic tube made of plastic in which certain other devices are inserted so as to make it a torch but it nonetheless retains the character of a plastic tube. A mere reference to Tariff Item No. 15A(2) would show that the articles therein described are plastic material in different shape and form and not articles made from such plastic material. There is a noticeable difference between plastic materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. [See Ramavtar Budhair Prasad v. The Assistant Sales Tax Officer, Akola and Others (12 S.T.C. 286]. The High Court approached the matter from this angle and reached the correct conclusion that the expression `articles 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. 5. Before concluding on this point, we may say that if the contention of the learned Counsel for the petitioner were to preva ..... X X X X Extracts X X X X X X X X Extracts X X X X
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