1996 (2) TMI 148

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..... tioner is a Company manufacturing Decorative Laminated Paper Sheets/Boards used mainly for furniture. The process of manufacturing the said product has been described in paragraph 6 of the Petition as under :- "A reactive and unstable solution is prepared from Phenol Formaldehyde, Melamine and Metacresel. Base paper is passed through the said solution. The said paper therefore gets impregnated with said solution. Sheets or layers of such impregnated papers as required are taken for lamination under heat and pressure. The laminated product which emerges is Decorative laminated Sheet. The resins in the solution act as a binder. The paper forms about 85% of the final product and predominate in weight. At no stage a plastic sheet comes into e .....

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..... etation of Tariff Item 15(A)(2) relating to "articles made of plastic" etc., the Supreme Court observed that in a Taxing statute, the expression used 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 the statute and dealing with it will attribute to it. It was held that "articles made of plastic" would mean articles made wholly of a commodity commercially known as plastic and not articles made from plastic along with other material. A plastic torch, is a distinct and different commodity commonly known in the market as a torch observed the Supreme Court. 5.Relianc .....

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..... tive Laminated Paper Sheet/Board as falling under Tariff Item 15(A)(2) are incorrect. In the light of the two decisions referred to above and the test laid down therein, we are of the view that Decorative Laminated Paper Sheets/Boards used mainly for furniture would not be articles made of plastic for the purpose of being classified under Tariff Item 15(A)(2). Hence, we set aside the impugned orders at Exhibit `A' dated 7th May, 1986 and Exhibit `G' dated 29th July, 1987. 7.On the question whether the Petitioner's product viz., Decorative Laminated Paper Sheets/Boards used mainly for furniture fall under Tariff Item 17 or Tariff Item 68, we express no opinion in the facts of the present case We remand the matter back to the appellate auth .....

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