https://www.taxtmi.com/caselaws?id=94496 A synthetic resin solution in volatile organic solvents, with solvents exceeding 50% of the solution by weight, was treated as falling within Chapter Note 3 to Chapter 32 and therefore classifiable under Heading 32.08. The competing headings under Chapters 35 and 39, and reliance on Interpretative Rule 3(c), were rejected because the tariff note was specific and left no real ambiguity. On limitation, demands covered by approved classification lists were set aside for the notices identified in the text, while the remaining demands were sustained. The result was acceptance of the Revenue's classification position, with partial relief to the assessee on limitation. en-us Mon, 13 Dec 1999 00:00:00 +0530 Tue, 22 Nov 2011 18:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94496 A synthetic resin solution in volatile organic solvents, with solvents exceeding 50% of the solution by weight, was treated as falling within Chapter Note 3 to Chapter 32 and therefore classifiable under Heading 32.08. The competing headings under Chapters 35 and 39, and reliance on Interpretative Rule 3(c), were rejected because the tariff note was specific and left no real ambiguity. On limitation, demands covered by approved classification lists were set aside for the notices identified in the text, while the remaining demands were sustained. The result was acceptance of the Revenue's classification position, with partial relief to the assessee on limitation. Case-Laws Central Excise Mon, 13 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94496