https://www.taxtmi.com/caselaws?id=82944 Imported polyethylene-based material used for crayon manufacture was classified as preparations based on colouring matter rather than as polyethylene under Chapter 39. The goods tested as synthetic resin, wax, fillers and colouring matter, with polyethylene as the predominant constituent, but the HSN notes to Chapter 39 and Note 3 to Chapter 32 treated colouring preparations used to colour materials, and concentrated dispersions of colouring matter in plastics, as falling within Headings 32.03 to 32.06 and outside Chapter 39. The titanium dioxide-based component was also treated as a colouring preparation used as an ingredient in crayons. The correct classification was therefore under Headings 3204.17 and 3206.10. en-us Tue, 30 Nov 1993 00:00:00 +0530 Fri, 08 Jul 2011 12:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82944 Imported polyethylene-based material used for crayon manufacture was classified as preparations based on colouring matter rather than as polyethylene under Chapter 39. The goods tested as synthetic resin, wax, fillers and colouring matter, with polyethylene as the predominant constituent, but the HSN notes to Chapter 39 and Note 3 to Chapter 32 treated colouring preparations used to colour materials, and concentrated dispersions of colouring matter in plastics, as falling within Headings 32.03 to 32.06 and outside Chapter 39. The titanium dioxide-based component was also treated as a colouring preparation used as an ingredient in crayons. The correct classification was therefore under Headings 3204.17 and 3206.10. Case-Laws Customs Tue, 30 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82944