JUDGMENT : The finding of the Tribunal is that the goods in question having only 60% plastic content, the remaining 40% being glass fibre, is not an "article made of plastic" as required by Notification No. 182/82-C, dated 11-5-1982 (Page 96 of the paper book) and therefore it is not entitled to the benefit of exemption claimed thereunder. The learned counsel for the petitioner submitted that the decision of this Court in Geep Flashlight Industries Ltd. v. UOI & Ors. - 1985 (22) E.L.T. 3 (S.C.), is distinguishable since the Notification in question related to a matter prior to the date of the above Notification. In our opinion, this fact alone is not sufficient to make the decision inapplicable in as much as the decision holds as under : "... Articles made of plastic meaning article made wholly of commodity commercially know as plastics,. and not articles made from plastic alongwith other materials." 2. That decision was, therefore, rightly followed by the Tribunal. The appeal is accordingly dismissed.