https://www.taxtmi.com/caselaws?id=89575 Hypalon-40 is classified under Heading 40.02 of the Customs Tariff Act, 1975, as synthetic rubber rather than under Heading 39.01 as chlorosulphonated polyethylene. Prior judicial and Tribunal treatment of the same product placed it within Chapter 40, and the tariff and statutory material supporting the alternative classification did not warrant departure from that approach. The classification under Heading 39.01 was therefore rejected in favour of classification as synthetic rubber. en-us Fri, 04 Sep 1998 00:00:00 +0530 Wed, 28 Sep 2011 11:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89575 Hypalon-40 is classified under Heading 40.02 of the Customs Tariff Act, 1975, as synthetic rubber rather than under Heading 39.01 as chlorosulphonated polyethylene. Prior judicial and Tribunal treatment of the same product placed it within Chapter 40, and the tariff and statutory material supporting the alternative classification did not warrant departure from that approach. The classification under Heading 39.01 was therefore rejected in favour of classification as synthetic rubber. Case-Laws Customs Fri, 04 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89575