https://www.taxtmi.com/caselaws?id=87348 Imported stainless steel screws with plastic washers were treated as a composite import that did not fit Tariff Heading 7318.15, because the components had different descriptions and functions; assessment as a set under Section 19(b) applied, with duty chargeable at the highest rate applicable to any item in the set. Polyester polyols were also denied exemption under Notification No. 133/86-C.E. as amended, because the notification covered only polyester resins and the goods did not squarely answer that description. The ratio emphasises strict tariff classification and the confined scope of exemption notifications. en-us Mon, 07 Apr 1997 00:00:00 +0530 Mon, 05 Sep 2011 14:22:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87348 Imported stainless steel screws with plastic washers were treated as a composite import that did not fit Tariff Heading 7318.15, because the components had different descriptions and functions; assessment as a set under Section 19(b) applied, with duty chargeable at the highest rate applicable to any item in the set. Polyester polyols were also denied exemption under Notification No. 133/86-C.E. as amended, because the notification covered only polyester resins and the goods did not squarely answer that description. The ratio emphasises strict tariff classification and the confined scope of exemption notifications. Case-Laws Customs Mon, 07 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87348