https://www.taxtmi.com/caselaws?id=96443 Note 3 to Chapter 39 was treated as a classification guideline for goods of chemical synthesis within Headings 39.01 to 39.11, and it did not displace Note 7 where scrap, parings or waste of a single thermoplastic material had been transformed into a primary form. The notes operated in different fields, so Note 3 did not exclude Note 7. Regrind polycarbonate, being entirely of a single thermoplastic material and in a recognised primary form, was held classifiable under Heading 3907.40 and not as scrap under Heading 39.15. The Tribunal's earlier decision on identical goods was followed, and the appeal succeeded. 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 Note 3 to Chapter 39 was treated as a classification guideline for goods of chemical synthesis within Headings 39.01 to 39.11, and it did not displace Note 7 where scrap, parings or waste of a single thermoplastic material had been transformed into a primary form. The notes operated in different fields, so Note 3 did not exclude Note 7. Regrind polycarbonate, being entirely of a single thermoplastic material and in a recognised primary form, was held classifiable under Heading 3907.40 and not as scrap under Heading 39.15. The Tribunal's earlier decision on identical goods was followed, and the appeal succeeded. Case-Laws Central Excise Fri, 13 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96443