https://www.taxtmi.com/caselaws?id=74038 Methyl cellulose, being a chemical derivative of cellulose with a wide range of molecular weights, was treated as a cellulose ether and not as a separate chemically defined organic compound. It was therefore excluded from Chapter 29 by Chapter Note 1(a) and classified under Heading 39.01/06 as a cellulose ether. Chapter Note 2 to Chapter 39 was read as governing only the polymer products described in that note, not as excluding specifically covered cellulose ethers. Its use in the pharmaceutical industry did not alter tariff classification, and the argument based on isomers was rejected because isomers must have the same molecular weight. en-us Tue, 25 Oct 1988 00:00:00 +0530 Mon, 06 Jun 2011 12:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74038 Methyl cellulose, being a chemical derivative of cellulose with a wide range of molecular weights, was treated as a cellulose ether and not as a separate chemically defined organic compound. It was therefore excluded from Chapter 29 by Chapter Note 1(a) and classified under Heading 39.01/06 as a cellulose ether. Chapter Note 2 to Chapter 39 was read as governing only the polymer products described in that note, not as excluding specifically covered cellulose ethers. Its use in the pharmaceutical industry did not alter tariff classification, and the argument based on isomers was rejected because isomers must have the same molecular weight. Case-Laws Central Excise Tue, 25 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74038