Tariff classification turns on chapter notes, with well-defined chemicals excluded from Chapter 38 despite an amended notification.

Classification under the tariff had to be determined by the wording of the entry read with Section Notes and Chapter Notes, not by the scope of an exemption notification. Chapter Note 1(a) to Chapter 38 excluded well-defined chemicals, so a product treated as a well-defined chemical could not be brought under Heading 3815.90 merely because an amended notification covered a similar chemical. The result was that the claim to the Chapter 38 heading and Notification No. 32/94 failed, and assessment under Heading 2909.60 was upheld.

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Issues: Whether the goods were classifiable under Heading 3815.90 and entitled to the benefit of Notification No. 32/94 as amended, or whether they fell under Heading 2909.60 by virtue of the exclusion of well-defined chemicals under Chapter 38.

Analysis: The notification could not control the interpretation of the tariff. Classification had to be determined from the wording of the tariff entry read with the Section Notes and Chapter Notes. Chapter Note 1(a) to Chapter 38 excluded well-defined chemicals from that chapter. Since the product was treated as a well-defined chemical, it was liable to be assessed under the heading applicable to peroxides and not under Chapter 38 merely because a similar chemical had been brought within the notification by amendment.

Conclusion: The claim to classification under Heading 3815.90 with the benefit of Notification No. 32/94 failed, and the assessment under Heading 2909.60 was upheld against the assessee.

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