https://www.taxtmi.com/caselaws?id=80636 An exemption notification covering polypropylene under Chapter 39 was interpreted by its generic commercial description rather than any restrictive sub-heading. The imported goods, marketed as VESTOLEN P 6502 and VESTOLEN P 6522, were described in manufacturer literature as polypropylene, including a high molecular weight and reduced crystallinity form. Although the department treated them as block copolymers with a different molecular structure and classification, they remained within Chapter 39 and Heading 39.02, and the notification did not exclude modified forms of polypropylene. On that basis, the goods were entitled to exemption and the denial of benefit was set aside. en-us Fri, 04 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 11:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80636 An exemption notification covering polypropylene under Chapter 39 was interpreted by its generic commercial description rather than any restrictive sub-heading. The imported goods, marketed as VESTOLEN P 6502 and VESTOLEN P 6522, were described in manufacturer literature as polypropylene, including a high molecular weight and reduced crystallinity form. Although the department treated them as block copolymers with a different molecular structure and classification, they remained within Chapter 39 and Heading 39.02, and the notification did not exclude modified forms of polypropylene. On that basis, the goods were entitled to exemption and the denial of benefit was set aside. Case-Laws Customs Fri, 04 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80636