https://www.taxtmi.com/caselaws?id=80688 Imported Chemigum N-328-B and Chemigum N-628-B were held classifiable as synthetic nitrile rubber under Chapter 40 because supplier literature, laboratory certificates and other technical evidence showed they were acrylonitrile butadiene rubber in primary form. Chapter 39 could not apply, as it excludes synthetic rubber covered by Chapter 40, and the Department did not rebut the technical evidence with chemical testing. The goods were therefore correctly classified under Heading 4002.59, and the assessee succeeded. en-us Wed, 20 Jun 1990 00:00:00 +0530 Sat, 18 Jun 2011 15:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80688 Imported Chemigum N-328-B and Chemigum N-628-B were held classifiable as synthetic nitrile rubber under Chapter 40 because supplier literature, laboratory certificates and other technical evidence showed they were acrylonitrile butadiene rubber in primary form. Chapter 39 could not apply, as it excludes synthetic rubber covered by Chapter 40, and the Department did not rebut the technical evidence with chemical testing. The goods were therefore correctly classified under Heading 4002.59, and the assessee succeeded. Case-Laws Customs Wed, 20 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80688