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    <title>1990 (7) TMI 211 - CEGAT, NEW DELHI</title>
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    <description>Technical gelatin and glue flakes manufactured from bones were held to fall within Item 15A(1) as &quot;other high polymers&quot; because the tariff term was undefined and had to be read in its technical sense. The material showed molecular weights consistent with high polymers, and the entry was not limited to synthetic or artificial products; it covered natural materials as well. Earlier rulings under the pre-1982 bone-product exemption did not control the amended tariff language applicable for the relevant period. The challenge to classification therefore failed, and the goods were correctly treated as classifiable under Item 15A(1).</description>
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    <pubDate>Mon, 16 Jul 1990 00:00:00 +0530</pubDate>
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      <title>1990 (7) TMI 211 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=80699</link>
      <description>Technical gelatin and glue flakes manufactured from bones were held to fall within Item 15A(1) as &quot;other high polymers&quot; because the tariff term was undefined and had to be read in its technical sense. The material showed molecular weights consistent with high polymers, and the entry was not limited to synthetic or artificial products; it covered natural materials as well. Earlier rulings under the pre-1982 bone-product exemption did not control the amended tariff language applicable for the relevant period. The challenge to classification therefore failed, and the goods were correctly treated as classifiable under Item 15A(1).</description>
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