Of these, sub item (2) reads: (2) Articles made of plastics all sorts, including tubes, rods, sheets, foils, sticks, other rectangular or profile shapes, whether laminated or not, and whether rigid or flexi ble, including lay flat tubings and polyvinyl chloride sheets, not otherwise specified"; and Explanation I appended to item 15A clari fies: "For the purpose of sub section (2), "plas tics" means the various artificial or synthet ic resins or plastic materials or cellulose esters and ethers included in sub item (1)" Comparing item 15A of the CESA tariff with the notification under consideration, it will be seen that the intention was to exempt, from countervailing duty, "articles made of plastics, all sorts" (the expression "plastic" having the very wide meaning given to it in Explanation 236 I of the CESA tariff) and falling within the main part of sub item (2) of item 15A and to deny exemption to goods which fall under the second (inclusive) part of the said sub item.