Classification of polyols and isocyanates: assessed individually for excise duty when supplied together, not as ready-to-use sets Notes covering goods 'put up in sets' do not apply to polyols and isocyanates supplied together for polyurethane foam because the components are not ready for use after simple mixing and require additional additives and controlled chemical processing. Therefore, polyols and isocyanates should be assessed to central excise duty individually on their merits even when presented together at the time of sale or import.
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 polyols and isocyanates: assessed individually for excise duty when supplied together, not as ready-to-use sets
Notes covering goods "put up in sets" do not apply to polyols and isocyanates supplied together for polyurethane foam because the components are not ready for use after simple mixing and require additional additives and controlled chemical processing. Therefore, polyols and isocyanates should be assessed to central excise duty individually on their merits even when presented together at the time of sale or import.
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 
