https://www.taxtmi.com/caselaws?id=74091 A solution of polycyclopentadiene resin in solvent was held outside Tariff Item 15A because the entry covered artificial or synthetic resins in specified forms, not a mixture of resin and solvent as a distinct solution. The distinction between resin in liquid form and resin dissolved in solvent was applied, and the tariff description was read strictly according to its wording. On that basis, the imported product was not classifiable under Tariff Item 15A for countervailing duty purposes, and the classification adopted below was upheld. en-us Wed, 30 Mar 1988 00:00:00 +0530 Mon, 06 Jun 2011 16:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74091 A solution of polycyclopentadiene resin in solvent was held outside Tariff Item 15A because the entry covered artificial or synthetic resins in specified forms, not a mixture of resin and solvent as a distinct solution. The distinction between resin in liquid form and resin dissolved in solvent was applied, and the tariff description was read strictly according to its wording. On that basis, the imported product was not classifiable under Tariff Item 15A for countervailing duty purposes, and the classification adopted below was upheld. Case-Laws Central Excise Wed, 30 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74091