Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of Classification of goods - agglomerate plastic granules - Despite the apparent conflict between Chapter Note 3 and Notes 6 and 7, the Tribunal referred to the General Notes to Chapter 39 in the Harmonized System of Nomenclature (HSN) to resolve the conflict. - The Tribunal agreed with the appellant's contention that their goods should be classified under headings 3901 to 3914 rather than under heading 39159029. This decision was based on the interpretation of Chapter Notes 6 and 7, which specify that waste, parings, and scrap of a single thermoplastic material transformed into primary forms should be classified under headings 3901 to 3914.
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