https://www.taxtmi.com/caselaws?id=81931 Polyester chips imported from Yugoslavia were treated as falling within the specific exemption entry for "polyester resins" under Notification No. 36/83-Cus., as amended, because the amendment removed only their coverage under the residual entry and did not exclude them from the specific resin classification. The stated reasoning was that textile-grade polyester chips are a species of synthetic resin, so their scientific and commercial character supported inclusion in the broader resin entry. On that basis, concessional customs duty and refund relief were said to follow, and the impugned order was set aside with consequential relief. en-us Mon, 13 Jul 1992 00:00:00 +0530 Wed, 29 Jun 2011 17:38:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81931 Polyester chips imported from Yugoslavia were treated as falling within the specific exemption entry for "polyester resins" under Notification No. 36/83-Cus., as amended, because the amendment removed only their coverage under the residual entry and did not exclude them from the specific resin classification. The stated reasoning was that textile-grade polyester chips are a species of synthetic resin, so their scientific and commercial character supported inclusion in the broader resin entry. On that basis, concessional customs duty and refund relief were said to follow, and the impugned order was set aside with consequential relief. Case-Laws Customs Mon, 13 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81931