https://www.taxtmi.com/caselaws?id=73563 Imported Myristic Acid 95% was held classifiable as a fatty acid under Heading 15.08/13 of the Customs Tariff Act, not under Heading 29.01/45(1). Classification had to be derived from the tariff headings and relevant section or chapter notes, and not from an unsupported purity threshold or technical opinion based on that approach. The explanatory notes to the Brussels Tariff Nomenclature were treated as having no legal force, though they could be persuasive. Having placed the product in Chapter 15, the consequential entitlement to refund of additional duty followed. en-us Mon, 01 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 18:03:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73563 Imported Myristic Acid 95% was held classifiable as a fatty acid under Heading 15.08/13 of the Customs Tariff Act, not under Heading 29.01/45(1). Classification had to be derived from the tariff headings and relevant section or chapter notes, and not from an unsupported purity threshold or technical opinion based on that approach. The explanatory notes to the Brussels Tariff Nomenclature were treated as having no legal force, though they could be persuasive. Having placed the product in Chapter 15, the consequential entitlement to refund of additional duty followed. Case-Laws Customs Mon, 01 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73563