https://www.taxtmi.com/caselaws?id=81508 Classification of imported goods turned on whether Metablen P-551 and Metablen C-201 were prepared chemicals under Heading 3823.90 or acrylic polymers under Heading 3906.90. The test report and supporting material did not conclusively establish the goods as acrylic polymers, because the analytical data did not answer the relevant composition issue and the laboratory notes were not categorical. The Department therefore failed to discharge the burden of proving the correct tariff entry by clear and clinching evidence, and the classification under Heading 3823.90 was accepted. en-us Wed, 09 Oct 1991 00:00:00 +0530 Mon, 27 Jun 2011 11:46:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81508 Classification of imported goods turned on whether Metablen P-551 and Metablen C-201 were prepared chemicals under Heading 3823.90 or acrylic polymers under Heading 3906.90. The test report and supporting material did not conclusively establish the goods as acrylic polymers, because the analytical data did not answer the relevant composition issue and the laboratory notes were not categorical. The Department therefore failed to discharge the burden of proving the correct tariff entry by clear and clinching evidence, and the classification under Heading 3823.90 was accepted. Case-Laws Customs Wed, 09 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81508