https://www.taxtmi.com/caselaws?id=91328 Polyamide resin adhesive described in the bill of entry and technical material was treated as a prepared adhesive based on polyamide resin, not as polyamide in primary form. On that basis, it fell under Heading 35.06 of the Customs Tariff Act rather than Heading 3908.10, because Chapter 39 covers polyamides only in primary form. The same classification point controlled eligibility for Notification No. 172/92-Cus.: since the goods did not satisfy the tariff entry required by the notification, the concessional duty benefit was unavailable. A departmental certificate could not override the essential requirement that the imported goods themselves answer the notification description. en-us Fri, 08 Jan 1999 00:00:00 +0530 Mon, 17 Oct 2011 14:11:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91328 Polyamide resin adhesive described in the bill of entry and technical material was treated as a prepared adhesive based on polyamide resin, not as polyamide in primary form. On that basis, it fell under Heading 35.06 of the Customs Tariff Act rather than Heading 3908.10, because Chapter 39 covers polyamides only in primary form. The same classification point controlled eligibility for Notification No. 172/92-Cus.: since the goods did not satisfy the tariff entry required by the notification, the concessional duty benefit was unavailable. A departmental certificate could not override the essential requirement that the imported goods themselves answer the notification description. Case-Laws Customs Fri, 08 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91328