https://www.taxtmi.com/caselaws?id=80318 Polyols and isocyanates imported together for manufacture of polyurethane foam were not covered by the section notes relied on by customs, so they could not be classified as the end-product as a composite set. The appellate body accepted the Board's trade notice and held that, absent clear tariff coverage, the goods had to be assessed separately on their own merits rather than by reference to the finished product. The department's tariff classification was therefore set aside and individual assessment was upheld in favour of the assessee. en-us Wed, 10 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 10:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80318 Polyols and isocyanates imported together for manufacture of polyurethane foam were not covered by the section notes relied on by customs, so they could not be classified as the end-product as a composite set. The appellate body accepted the Board's trade notice and held that, absent clear tariff coverage, the goods had to be assessed separately on their own merits rather than by reference to the finished product. The department's tariff classification was therefore set aside and individual assessment was upheld in favour of the assessee. Case-Laws Customs Wed, 10 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80318