P. Sen, J. We have numberdoubt in our mind agreeing with the Judgment and order passed by the Gujarat High Court that metallic yarn also known as metallized yarn manufactured by the respondent in the form of silvery white or golden thin flat, narrow and companytinuous strip made of metallized polyester from metallized laminated plastic sheets or foils which are slatted by them by electrically operated machines fall within the purview of Tariff Entry 15 A 2 of the First Schedule to the Central Excises Salt Act, 1944 which is a specific entry relating to articles made of plastics of all kinds as companytended by the respondents and therefore are dutiable at a lower rate and that the goods in question do number companye within the ambit of the general Tariff Entry 18 and were therefore number liable to higher rate of duty.
