https://www.taxtmi.com/caselaws?id=72377 Diakanol AMH, an aqueous solution of polyacrylamide synthetic resin derived from acrylamide, was held to fall within Tariff Item 15A(i) because that entry covered polymerisation and co-polymerisation products including polyacrylic derivatives. Classification was determined by the product's scientific and technical character, not by claimed end-use or trade advice. The Chemical Examiner's reference to use did not displace the composition-based classification, and a product squarely covered by a specific tariff entry cannot be moved to the residuary item merely for convenience. It was therefore classifiable under Tariff Item 15A(i) and not under Tariff Item 68. en-us Mon, 30 Jun 1986 00:00:00 +0530 Wed, 18 May 2011 18:45:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72377 Diakanol AMH, an aqueous solution of polyacrylamide synthetic resin derived from acrylamide, was held to fall within Tariff Item 15A(i) because that entry covered polymerisation and co-polymerisation products including polyacrylic derivatives. Classification was determined by the product's scientific and technical character, not by claimed end-use or trade advice. The Chemical Examiner's reference to use did not displace the composition-based classification, and a product squarely covered by a specific tariff entry cannot be moved to the residuary item merely for convenience. It was therefore classifiable under Tariff Item 15A(i) and not under Tariff Item 68. Case-Laws Central Excise Mon, 30 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72377