https://www.taxtmi.com/caselaws?id=74636 Ion exchange resins imported by the assessee were classified as water treatment chemicals under Heading 38.01/19(9) of the Customs Tariff Schedule, 1975 and Item 68 of the Central Excise Tariff Schedule, not as artificial resins under Heading 39.01/06 or Item 15-A(1). The Tribunal followed its earlier ruling on the same class of goods, which had held that ion exchange co-polymerisation products are correctly assessable as water treatment chemicals. As no contrary argument was advanced to disturb that view, there was no reason to depart from the established classification. en-us Thu, 03 Jan 1985 00:00:00 +0530 Fri, 10 Jun 2011 11:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74636 Ion exchange resins imported by the assessee were classified as water treatment chemicals under Heading 38.01/19(9) of the Customs Tariff Schedule, 1975 and Item 68 of the Central Excise Tariff Schedule, not as artificial resins under Heading 39.01/06 or Item 15-A(1). The Tribunal followed its earlier ruling on the same class of goods, which had held that ion exchange co-polymerisation products are correctly assessable as water treatment chemicals. As no contrary argument was advanced to disturb that view, there was no reason to depart from the established classification. Case-Laws Customs Thu, 03 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74636