Polyester resin classification remained unchanged after additives were mixed in, preserving exemption eligibility under the tariff heading.

Addition of chopped glass strands and other substances to polyester resin did not create a new and distinct commodity; it merely changed the resin's form while it remained polyester resin in primary form. Because the exemption notification was tied to tariff classification, the Chapter 39 notes and Note 6(b) applied, and the product continued to fall under Heading 3907.99. The goods were therefore entitled to the exemption under Notification No. 133/86.

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Issues: Whether the product obtained by adding chopped glass strands and other substances to polyester resin continued to be polyester resin classifiable under Heading 3907.91/3907.99 so as to qualify for the exemption under Notification No. 133/86.

Analysis: The exemption notification described the goods by reference to tariff classification, and the Chapter notes governing that classification were therefore relevant. On that basis, the deemed inclusion of resin in primary form under Note 6(b) to Chapter 39 applied to the product in question. The material on record, including expert opinions, showed that the addition of substances did not create a new and distinct commodity but only converted the resin into a different form while it remained polyester resin in primary form.

Conclusion: The goods continued to be polyester resin classifiable under Heading 3907.99 and were entitled to the benefit of the exemption notification.

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