https://www.taxtmi.com/caselaws?id=72428 Polyvinyl alcohol was treated as a derivative of polyvinyl acetate for tariff purposes, and Item 15A(1)(ii) was read broadly enough to include polymeric materials modified after polymerisation. The argument that only products obtained directly by polymerisation or co-polymerisation could fall within the item was rejected, because post-polymerisation modification did not destroy the material's identity as a derivative. On that construction, polyvinyl alcohol remained classifiable under Item 15A(1)(ii), and the separate classification claim as a distinct plastic article did not prevail. en-us Mon, 23 Sep 1985 00:00:00 +0530 Thu, 19 May 2011 14:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72428 Polyvinyl alcohol was treated as a derivative of polyvinyl acetate for tariff purposes, and Item 15A(1)(ii) was read broadly enough to include polymeric materials modified after polymerisation. The argument that only products obtained directly by polymerisation or co-polymerisation could fall within the item was rejected, because post-polymerisation modification did not destroy the material's identity as a derivative. On that construction, polyvinyl alcohol remained classifiable under Item 15A(1)(ii), and the separate classification claim as a distinct plastic article did not prevail. Case-Laws Central Excise Mon, 23 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72428