Classification of polyurethane foam: moulded products lacking a separate primary form are treated as finished polyurethane goods. Moulded polyurethane foam produced by pouring reactive mixture into predetermined moulds does not yield a separate primary form; such goods must be classified as finished polyurethane goods. Moulded blocks that are uniform in predetermined dimensions constitute blocks of regular geometric shape and are classifiable as blocks, whereas moulded items serving specific purposes are classifiable as articles of polyurethane foam.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of polyurethane foam: moulded products lacking a separate primary form are treated as finished polyurethane goods.
Moulded polyurethane foam produced by pouring reactive mixture into predetermined moulds does not yield a separate primary form; such goods must be classified as finished polyurethane goods. Moulded blocks that are uniform in predetermined dimensions constitute blocks of regular geometric shape and are classifiable as blocks, whereas moulded items serving specific purposes are classifiable as articles of polyurethane foam.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
