https://www.taxtmi.com/caselaws?id=80870 Imported Isocyanate was treated by the majority as a constituent of a set imported with Polyol for manufacture of Polyurethane, so the goods fell within Heading 3909.50 under the Chapter 39 classification rules. The majority held that the conditions in Note 1 to Section VII were satisfied and that no convincing material showed the item was a separate chemically defined compound excluded by Note 2(b) of Chapter 39. The dissent took the opposite view, treating Isocyanate as a separate chemically defined organic compound classifiable under Heading 2929.10 and finding the Chapter 39 notes inapplicable. en-us Mon, 05 Nov 1990 00:00:00 +0530 Mon, 20 Jun 2011 18:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80870 Imported Isocyanate was treated by the majority as a constituent of a set imported with Polyol for manufacture of Polyurethane, so the goods fell within Heading 3909.50 under the Chapter 39 classification rules. The majority held that the conditions in Note 1 to Section VII were satisfied and that no convincing material showed the item was a separate chemically defined compound excluded by Note 2(b) of Chapter 39. The dissent took the opposite view, treating Isocyanate as a separate chemically defined organic compound classifiable under Heading 2929.10 and finding the Chapter 39 notes inapplicable. Case-Laws Customs Mon, 05 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80870