https://www.taxtmi.com/caselaws?id=73028 Acrylic scrap was held classifiable under Heading 39.01/06 because Note 3(e) to Chapter 39 specifically includes waste and scrap, displacing classification as articles of plastics under Heading 39.07. For countervailing duty, the scrap was not treated as plastic material under Item 15A since its plastic characteristics were not established and the cited precedent concerned different goods. Relief was therefore available on the countervailing duty issue, while basic customs classification was upheld against the assessee, resulting in partial relief. en-us Sat, 02 Jul 1983 00:00:00 +0530 Thu, 26 May 2011 16:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73028 Acrylic scrap was held classifiable under Heading 39.01/06 because Note 3(e) to Chapter 39 specifically includes waste and scrap, displacing classification as articles of plastics under Heading 39.07. For countervailing duty, the scrap was not treated as plastic material under Item 15A since its plastic characteristics were not established and the cited precedent concerned different goods. Relief was therefore available on the countervailing duty issue, while basic customs classification was upheld against the assessee, resulting in partial relief. Case-Laws Central Excise Sat, 02 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73028