Classification of polyvinyl alcohol solution confirmed as primary plastic form, affecting excise classification and pending assessments. Polyvinyl alcohol solution used as an adhesive is classifiable as a primary form of plastic under Chapter 39, sub heading 3905.20 rather than as a 'prepared adhesive' under Chapter 35; the Board, in consultation with the Chief Chemist, directs communication to field formations and trade and requires pending assessments to be decided accordingly.
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Classification of polyvinyl alcohol solution confirmed as primary plastic form, affecting excise classification and pending assessments.
Polyvinyl alcohol solution used as an adhesive is classifiable as a primary form of plastic under Chapter 39, sub heading 3905.20 rather than as a 'prepared adhesive' under Chapter 35; the Board, in consultation with the Chief Chemist, directs communication to field formations and trade and requires pending assessments to be decided accordingly.
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