TMI Blog1991 (1) TMI 157X X X X Extracts X X X X X X X X Extracts X X X X ..... under sub-item (2) of Tariff Item 15A, except rigid plastic boards, sheeting, sheets and Films, whether laminated or not and flexible polyvinyl chloride sheeting, sheets, films and lay-flat tubings not containing any textile material from the whole of the duty of excise leviable thereon. The case of the petitioner is that PTFE sheets produced by it are not rigid plastic sheets and, therefore, it is entitled to the benefit of the said notification. Even though this position was made clear to the respondents, they called upon the petitioner by their letters dated 18th July, 1972 and 28-10-1972 to immediately apply for licence in form AL-4 and to furnish particulars of clearances of articles of plastic manufactured by it. They thereafter on 17 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining the said notification. Feeling aggrieved by the said notification and the trade notice, the petitioner has filed this petition. The petitioner has challenged by validity of the said notification and the trade notice and it wants this Court to restrain the respondents from applying the same to the petitioner. 2. The contention of the petitioner is that the effect of the impugned notification of 1978 and the trade notice of 1979 is that what was held to be not rigid would now have to be regarded as rigid and by giving an artificial definition in this manner, the Central Government has either usurped the power of the Legislature to classify the goods or acted in contravention of Tariff Entry 15A. In either case, the impugned notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... astic sheeting (ASTM Designation D-822-64T); (ii) the expression 'rigid' in relation to an article made of plastic, means all articles other than 'flexible' articles as defined in clause (i)". The trade notice which came to be issued thereafter is as follows : "(i) Notification No. 198/78-C.E.: An explanation has been inserted at the end of Notification No. 68/71-C.E., dated 29-5-1971 and No. 39/73-C.E, dated 1-3-1973, which lays down norms for determining the 'flexible' and 'rigid' articles made of plastics falling under T.I. 15A(2) of C.E.T." 4. Thus, by the Explanation the two terms "flexible" and "rigid" have now been defined. The expression "flexible" is defined in such a manner as to include only those articles made of plastic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the aforesaid 1971 notification. The Bombay High Court, accepting the contention that classification of plastic sheets was universally recognised to be (a) rigid, (b) semi-rigid, and (c) flexible, and considering the ordinary and dictionary meanings of the words "flexible" and "rigid", held that the articles which are capable of being bent must be regarded as flexible and not rigid. It was submitted that these two words, as used in Tariff Item 15A, having been correctly construed in this manner, it was not open to the Central Government to define them in an artificial and arbitrary manner so as to include within the meaning of the word "rigid" something which is really not rigid but semi-rigid and to exclude from the meaning of the word "f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ible and thus entitled to the exemption under the 1971 notification, if the notification of 1978 is allowed to stand, its result will be that the said sheets will have to be now regarded as rigid articles made of plastics and, therefore, not entitled to the benefit of the exemption notification of 1971. The Central Government in exercise of its rule making power cannot act in this manner and, therefore, the impugned notification of 1978 will have to be held as invalid. 5. In the result, the petition is allowed. The impugned notification being Notification No. 198/78 dated November 25, 1978 is declared as invalid and the respondents are restrained from implementing the same and also the trade notice dated 6th February, 1979. The respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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