https://www.taxtmi.com/caselaws?id=96443 Regrind polycarbonate made entirely of a single thermoplastic material and converted into a recognised primary form falls under Heading 3907.40 rather than the scrap heading 39.15. Note 3 to Chapter 39 provides classification guidance for chemically synthesised products within Headings 39.01 to 39.11 and does not exclude Note 7, which applies to scrap, parings or waste of a single thermoplastic material transformed into primary forms. The notes operate in separate fields. Applying the earlier Tribunal approach to identical goods, classification under Heading 3907.40 was accepted and treatment as scrap was rejected. en-us Fri, 13 Jul 2001 00:00:00 +0530 Wed, 21 Dec 2011 17:05:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96443 Regrind polycarbonate made entirely of a single thermoplastic material and converted into a recognised primary form falls under Heading 3907.40 rather than the scrap heading 39.15. Note 3 to Chapter 39 provides classification guidance for chemically synthesised products within Headings 39.01 to 39.11 and does not exclude Note 7, which applies to scrap, parings or waste of a single thermoplastic material transformed into primary forms. The notes operate in separate fields. Applying the earlier Tribunal approach to identical goods, classification under Heading 3907.40 was accepted and treatment as scrap was rejected. Case-Laws Central Excise Fri, 13 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96443