https://www.taxtmi.com/caselaws?id=80321 Imported synthetic resin in film form was classified by reference to its form at import, not its later use or conversion. Because the goods were brought in as film between protective polythene layers, they did not fall within Item 15A(1), which covered resin in specified raw forms such as solid, liquid, pasty, powder, granule, flake or moulding powder. Item 15A(2), covering articles made of plastics including sheets and foils, matched the imported condition of the goods. The classification principle applied is that tariff entry selection depends on the imported form of the product, and end-use cannot control classification where the entry is otherwise clear. en-us Mon, 15 Jan 1990 00:00:00 +0530 Thu, 16 Jun 2011 11:09:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80321 Imported synthetic resin in film form was classified by reference to its form at import, not its later use or conversion. Because the goods were brought in as film between protective polythene layers, they did not fall within Item 15A(1), which covered resin in specified raw forms such as solid, liquid, pasty, powder, granule, flake or moulding powder. Item 15A(2), covering articles made of plastics including sheets and foils, matched the imported condition of the goods. The classification principle applied is that tariff entry selection depends on the imported form of the product, and end-use cannot control classification where the entry is otherwise clear. Case-Laws Customs Mon, 15 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80321