https://www.taxtmi.com/caselaws?id=95360 Addition of chopped glass strands and other substances to polyester resin did not create a new and distinct commodity; it merely changed the resin's form while it remained polyester resin in primary form. Because the exemption notification was tied to tariff classification, the Chapter 39 notes and Note 6(b) applied, and the product continued to fall under Heading 3907.99. The goods were therefore entitled to the exemption under Notification No. 133/86. en-us Tue, 02 Jan 2001 00:00:00 +0530 Sat, 10 Dec 2011 14:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95360 Addition of chopped glass strands and other substances to polyester resin did not create a new and distinct commodity; it merely changed the resin's form while it remained polyester resin in primary form. Because the exemption notification was tied to tariff classification, the Chapter 39 notes and Note 6(b) applied, and the product continued to fall under Heading 3907.99. The goods were therefore entitled to the exemption under Notification No. 133/86. Case-Laws Central Excise Tue, 02 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95360