https://www.taxtmi.com/caselaws?id=91112 Classification under the tariff had to be determined by the wording of the entry read with Section Notes and Chapter Notes, not by the scope of an exemption notification. Chapter Note 1(a) to Chapter 38 excluded well-defined chemicals, so a product treated as a well-defined chemical could not be brought under Heading 3815.90 merely because an amended notification covered a similar chemical. The result was that the claim to the Chapter 38 heading and Notification No. 32/94 failed, and assessment under Heading 2909.60 was upheld. en-us Fri, 28 Nov 1997 00:00:00 +0530 Thu, 13 Oct 2011 18:18:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91112 Classification under the tariff had to be determined by the wording of the entry read with Section Notes and Chapter Notes, not by the scope of an exemption notification. Chapter Note 1(a) to Chapter 38 excluded well-defined chemicals, so a product treated as a well-defined chemical could not be brought under Heading 3815.90 merely because an amended notification covered a similar chemical. The result was that the claim to the Chapter 38 heading and Notification No. 32/94 failed, and assessment under Heading 2909.60 was upheld. Case-Laws Central Excise Fri, 28 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91112