- (1.) HEARD learned Counsel for the parties.
(2.) THIS writ petition raises a short question: whether the product: glass textolite sheet manufactured by the petitioner, falls under Tariff Item 15A(2) of the Central Excise Tariff, as averred by the respondents or under Tariff Item No. 68 - -a residuary Tariff item, as averred by the petitioner for the purpose of levying the excise duty.
(3.) THE Tariff Item 15A(2) of the Central Excise Tariff came up for consideration before the Supreme Court in the case of Collector of Central Excise, Hyderabad v. : 1997(91)ELT13(SC) and then the Supreme Court held: Entry 15A(2) deals with articles of materials which are described in sub -item (1). The material which is described in sub -item (1) falls under the category of artificial or synthetic resins and plastic materials. The different products and processes by which they are derived are described in sub -entry (1). Sub -entry (2) describes Articles of this material in different forms such as boards, sheeting, sheets, films, whether lacquered or metallised or laminated or not and lay flat tubings. This entry does not refer to any composite material or composite article which consists not merely of artificial or synthetic resins and plastic materials but also such material in combination with other materials such as paper or glass fabric in the present case. In the case of Geep Flashlight Industries Ltd. v. Union of India, 1985 (22) ELT 3 :, 1986 (6) ECR 430 (SC) :, ECR C 753 SC, the Supreme Court further observed as under: This Court said that a mere reference to Tariff Item No. 15A(2) would show that articles described there are plastic material in different shapes and forms and not articles made from such plastic material. There is a noticeable difference between plastic material in different shapes and forms such as tubes, rods, sheets etc. and articles made from such plastic materials such as a plastic torch. This Court further held that articles made of plastic "refer to articles made wholly of commodity commercially known as plastics and not articles made from plastics along with other material.;