Plastic

Plastic, the term 'plastic', is a commercial classifica-tion which covers various kinds of natural or synthetic materials which can be shaped by heat during their fabrication either by moulding or by extrusion and which will retain that shape during use. Rubber or synthetic material which is used for the manufacture or fibres and yarn, or for the manufacture of photographic film and cellophane, is not commercially considered as plastic, Chemicals and Fibres of India v. Union of India, AIR 1997 SC 558 (560): (1997) 2 SCC 664. [Central Excise and Sale Act, 1944, s. 15A (as it stood prior to 28-2-1964)]