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<h1>Appeal Dismissed: Acrylic-Styrene Copolymer Classified Under 3906.90, Exempt under Notification 14/92</h1> The appeal was dismissed as the copolymer of acrylic and styrene was deemed classifiable under heading 3906.90, eligible for exemption under Notification ... Classification The appeal considered whether a copolymer of acrylic and styrene is eligible for exemption under Notification 14/92. The Asstt. Collector denied the exemption, but the Commissioner (Appeals) allowed it, classifying the copolymer as acrylic under heading 3906.90. The Supreme Court's judgment in GSFC v. C.C.E. was referenced, supporting the classification. The appeal was dismissed as the copolymer was deemed classifiable under 3906.90.
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