https://www.taxtmi.com/caselaws?id=93818 Cellulose acetate phthalate was treated as a chemical derivative of cellulose, produced by reaction of cellulose acetate with phthalic acid, and therefore fell within heading 39.12. Arguments based on its use in bulk drugs, its appearance in pharmacopoeia, and its alleged chemically defined nature were held irrelevant to tariff classification. Because the specific heading covered the product, the residuary heading 29.42 could not apply. The classification was accordingly under heading 39.12 rather than the residuary entry. en-us Thu, 10 Aug 2000 00:00:00 +0530 Thu, 17 Nov 2011 11:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93818 Cellulose acetate phthalate was treated as a chemical derivative of cellulose, produced by reaction of cellulose acetate with phthalic acid, and therefore fell within heading 39.12. Arguments based on its use in bulk drugs, its appearance in pharmacopoeia, and its alleged chemically defined nature were held irrelevant to tariff classification. Because the specific heading covered the product, the residuary heading 29.42 could not apply. The classification was accordingly under heading 39.12 rather than the residuary entry. Case-Laws Central Excise Thu, 10 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93818