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    <title>1990 (1) TMI 174 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, ruling in favor of the appellants in the classification dispute over imported goods &quot;DESMODUR T-80 (ISOCYNATES).&quot; The goods were classified under Heading 2929.10 of CTA 1975, not under 3909.50 as initially determined by the authorities. The Tribunal considered a Trade Notice supporting individual assessment of Polyols and Isocyanates, leading to the decision that each item should be assessed independently under Heading 2929.10. This outcome aligned with the Trade Notice and emphasized the necessity of evaluating the goods based on their individual merits rather than as a set for the end product.</description>
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