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    <title>1995 (8) TMI 184 - CEGAT, NEW DELHI</title>
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    <description>For copolymers and polymer blends under Chapter 39, classification depends on the comonomer that predominates by weight over every other single comonomer, with comonomers falling in the same heading treated as one comonomer. On the factual record, styrene was the predominant monomer in the polystyrene co-polymer beads, and no technical material displaced that finding. The residuary sub-heading 3903.90 could apply only if the goods did not fall within a specific preceding sub-heading. The goods were therefore classified as polystyrene under sub-heading 3903.10, and the assessee&#039;s classification was sustained.</description>
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    <pubDate>Mon, 21 Aug 1995 00:00:00 +0530</pubDate>
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      <title>1995 (8) TMI 184 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=85579</link>
      <description>For copolymers and polymer blends under Chapter 39, classification depends on the comonomer that predominates by weight over every other single comonomer, with comonomers falling in the same heading treated as one comonomer. On the factual record, styrene was the predominant monomer in the polystyrene co-polymer beads, and no technical material displaced that finding. The residuary sub-heading 3903.90 could apply only if the goods did not fall within a specific preceding sub-heading. The goods were therefore classified as polystyrene under sub-heading 3903.10, and the assessee&#039;s classification was sustained.</description>
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