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    <title>1997 (7) TMI 403 - CEGAT, CALCUTTA</title>
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    <description>The classification dispute concerned whether Desmodur L-67 fell under Tariff Heading 2929.10 or 3909.50. The analysis treated the product as an isocyanate prepolymer used for urethane coatings, foams and adhesives, and relied on the relevant chapter notes and prior Tribunal rulings. On that basis, the objection under Chapter 39 and Chapter Note 3(e) was rejected, and the product was classified under Heading 2929.10 rather than 3909.50.</description>
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      <title>1997 (7) TMI 403 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=89220</link>
      <description>The classification dispute concerned whether Desmodur L-67 fell under Tariff Heading 2929.10 or 3909.50. The analysis treated the product as an isocyanate prepolymer used for urethane coatings, foams and adhesives, and relied on the relevant chapter notes and prior Tribunal rulings. On that basis, the objection under Chapter 39 and Chapter Note 3(e) was rejected, and the product was classified under Heading 2929.10 rather than 3909.50.</description>
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