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TMI Blog1984 (8) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... oncurrently held that plastic torch manufactured by the petitioner was governed by the residuary Tariff Item No. 68 and not by Tariff Item No. 15A (2) and this view was upheld by the High Court. We are not inclined to grant leave in this matter but as the learned Counsel urged that the point raised herein is awaiting consideration of this Court in Union Carbide Ltd. v. Union of India and Others - Civil Appeal No. 1103 of 1972 and there is a conflict of opinion amongst Gujarat High Court and Allahabad High Court, a reasoned and speaking order would be appropriate. 2. After hearing the learned Counsel, we are satisfied that the view taken by the Allahabd High Court that the plastic torch manufactured by the petitioner is covered by residuary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , rods, sheets, foils, sticks etc. of plastic material merely describe plastic material in different shape and form and each word used therein takes its colour from the word just preceding and just succeeding and the adjectival clause `articles made of plastics'. Articles made of plastic meaning article made wholly of commodity commercially known as plastics, and not articles made from plastics along with other materials. By no canon of construction, a plastic torch can be read in conjuction with plastic tubes, rods, sheets, foils etc. made of plastics. Plastic torch is a distinct and different commodity commonly known in the market as torch. Ordinarily, torch is not described by the name of the material used in the tube in which the device ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic 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. 7. It may be mentioned in passing that the Tariff Item No. 68 was introduced by the Finance Act of 1975. If this aspect is kept in view, the extensive argument advanced on behalf of the petitioner as to the view taken by the authorities under Central Excise Act with regard to the plastic torch manufactured by the petitioner prior to 1975 has having been governed by Tariff Item No. 15A(2) pales into insignificance. Prior to 1975 this plastic torch did not attract Central Excise duty. In order to cover such items and some other items not falling within any specific tariff item that the Parliame ..... X X X X Extracts X X X X X X X X Extracts X X X X
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