https://www.taxtmi.com/caselaws?id=80601 Mixed LDPE and Surlyn are classified by the component giving the mixture its essential character under the tariff interpretation rules and relevant Chapter 39 notes. Where LDPE predominates, classification falls under the polyethylene entry rather than the residual copolymer entry. Misdeclaration for customs confiscation requires proof of fraudulent or incorrect declaration; conformity between bills of entry and import documents, coupled with post-import discovery of contamination, may negate such inference. Goods are not treated as excluded disposal goods merely because they are mixed, contaminated, off-specification, or not in original packing. Licence-based confiscation requires evidence that the transaction involved disposal goods, rather than non-conforming supply. en-us Wed, 28 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 18:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80601 Mixed LDPE and Surlyn are classified by the component giving the mixture its essential character under the tariff interpretation rules and relevant Chapter 39 notes. Where LDPE predominates, classification falls under the polyethylene entry rather than the residual copolymer entry. Misdeclaration for customs confiscation requires proof of fraudulent or incorrect declaration; conformity between bills of entry and import documents, coupled with post-import discovery of contamination, may negate such inference. Goods are not treated as excluded disposal goods merely because they are mixed, contaminated, off-specification, or not in original packing. Licence-based confiscation requires evidence that the transaction involved disposal goods, rather than non-conforming supply. Case-Laws Customs Wed, 28 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80601