VALLINAYAGAM, J. ( 1 ) IN this revision, the order of the Karnataka Appellate Tribunal dated 27. 12. 95 have been challenged on the ground that H. D. P. E bags are not covered under Entry 16-A (iii) of second schedule of the Entry Tax Act. The said entry is as under:"entry 16-A packing materials, namely - (i) Wrapping paper, fibre board cases, paper boxes, folding cartons, paper bags, carrier bags, card board boxes, corrugated board boxes and the like; ii) tin plate containers (cans and boxes), aluminium foil, collapsible tubes, steel and aluminium drums and crates, and the like; iii) plastic films, bottles, pots (excluding country made earthen pot), jars, bags and cushioning material, and the like; iv) wooden boxes, crates, casks and containers and like; v) gunny bags, bardan (including batars), hessian cloth and the like; vi) glass bottles, jars and carboys and the like;" ( 2 ) RELIANCE is placed on the judgment given in the case of M/s. MAHARASHTRA HYBRID SEEDS COMPAMY LIMITED, bangalore vs STATE OF KARNATAKA where the dispute was with regard to cotton bags and it was held that such bags are not liable to entry tax and only that packing material which is specifically mentioned in the entry would be liable to tax. ( 3 ) ARGUMENTS of both the learned Counsel for the parties are heard. ( 4 ) IN entry 16 (A) there is a specific mention of paper bag in para- (i) and gunny bags in para- (v ). The word 'bags' which have been used in para- (iii) have to be interpreted in "the context of the entry. The said entry refers to various items of plastics. High Density polythene is also a Chemical product made basically from plastic. The word plastic is a genus which has various species and number of products of which has come in the market. In common and commercial parlance polythene products are also considered as that of plastic. Encyclopedia American Vol. XX 1960 Edn. has defined polythene as a commercial product made basically out of plastic. Polythene materials therefore have to be considered as that of plastic. The contention that the word 'bags' in column - (iii) of entry 16-A will not cover HDPE bags therefore is of no assistance. Encyclopedia American Vol. XX 1960 Edn. has defined polythene as a commercial product made basically out of plastic. Polythene materials therefore have to be considered as that of plastic. The contention that the word 'bags' in column - (iii) of entry 16-A will not cover HDPE bags therefore is of no assistance. Even otherwise it is the established principle of interpretation of entry that various items have to be considered as of that particular type for which the entries are made. The decision which is relied upon was with regard to cotton bags. The word 'bags' in para - (iii) of entry 16-A could not exclude plastic bags. The decision relied on m/s. Maharashtra Hybrid Seeds Company Limited is therefore of no assistance to the petitioner. The Tribunal was justified in coming to the conclusion that H. D. P. E. bags were liable to tax. ( 5 ) A contention was also raised that it was only on 30. 4. 92 the word plastic Polyvinyl Chloride, Polythelene films were also added. As observed above, plastic has different species and Polyvinyl chloride and Polythelene films are also the species of the said genus. The amendment could be considered classificatory. ( 6 ) ACCORDINGLY, this revision petition is dismissed. --- *** --- .