https://www.taxtmi.com/caselaws?id=80342 Imported prepared storax, established by test report as a purified balsam meeting B.P. 80 standards for balsamic acid, acid value and saponification value, was classifiable under Heading 1301.90 for natural gums, resins and balsams. The tribunal held that balsams fall within that heading and that no statutory chapter note excluded prepared storax. Chapter Note 1(h) for resinoids did not apply because the Revenue failed to prove the goods were a resinoid. The HSN notes supported the view that natural gums, resins and balsams may be crude, washed or purified, so the preparation did not take the goods out of Heading 13.01. en-us Thu, 15 Feb 1990 00:00:00 +0530 Thu, 16 Jun 2011 12:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80342 Imported prepared storax, established by test report as a purified balsam meeting B.P. 80 standards for balsamic acid, acid value and saponification value, was classifiable under Heading 1301.90 for natural gums, resins and balsams. The tribunal held that balsams fall within that heading and that no statutory chapter note excluded prepared storax. Chapter Note 1(h) for resinoids did not apply because the Revenue failed to prove the goods were a resinoid. The HSN notes supported the view that natural gums, resins and balsams may be crude, washed or purified, so the preparation did not take the goods out of Heading 13.01. Case-Laws Customs Thu, 15 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80342