https://www.taxtmi.com/caselaws?id=72077 Imported cellulose powder, though processed and not in its natural form, was treated as a natural carbohydrate high polymer on the basis of technical literature and CCCN classification opinions. Because the product retained the character of cellulose as a high polymer, it fell within Heading 39.01/06 of the Customs Tariff Schedule and Item 15A(1) of the Central Excise Tariff Schedule for additional duty purposes, rather than Item 68. The intended use of the goods and the absence of persuasive proof about a local product's classification under Item 68 did not alter the tariff classification. en-us Thu, 07 Nov 1985 00:00:00 +0530 Wed, 11 May 2011 14:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72077 Imported cellulose powder, though processed and not in its natural form, was treated as a natural carbohydrate high polymer on the basis of technical literature and CCCN classification opinions. Because the product retained the character of cellulose as a high polymer, it fell within Heading 39.01/06 of the Customs Tariff Schedule and Item 15A(1) of the Central Excise Tariff Schedule for additional duty purposes, rather than Item 68. The intended use of the goods and the absence of persuasive proof about a local product's classification under Item 68 did not alter the tariff classification. Case-Laws Customs Thu, 07 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72077