https://www.taxtmi.com/caselaws?id=74857 Acrylic plastic scrap obtained from waste and scrap of plates and sheets was held not classifiable under sub-item (1) of Tariff Item 15A for countervailing duty because Explanation III, read with the limiting word "only", could not enlarge the substantive entry. The explanation was treated as confined to the forms already covered by sub-item (1), not as bringing within it goods otherwise outside that item. The scrap was also found not to possess the relevant plastic character of an artificial or synthetic resin. Accordingly, such imported acrylic scrap fell under Tariff Item 68, and Chapter Note 3 of Chapter 39 of the Customs Tariff Act did not alter that position. en-us Wed, 15 Apr 1987 00:00:00 +0530 Sat, 11 Jun 2011 14:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74857 Acrylic plastic scrap obtained from waste and scrap of plates and sheets was held not classifiable under sub-item (1) of Tariff Item 15A for countervailing duty because Explanation III, read with the limiting word "only", could not enlarge the substantive entry. The explanation was treated as confined to the forms already covered by sub-item (1), not as bringing within it goods otherwise outside that item. The scrap was also found not to possess the relevant plastic character of an artificial or synthetic resin. Accordingly, such imported acrylic scrap fell under Tariff Item 68, and Chapter Note 3 of Chapter 39 of the Customs Tariff Act did not alter that position. Case-Laws Central Excise Wed, 15 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74857