https://www.taxtmi.com/caselaws?id=97403 Imported polyester and polyamide chips used for yarn manufacture were treated as artificial or synthetic resins under Item 15-A of the Central Excise Tariff for countervailing duty purposes, because the entry was broad enough to cover synthetic resins in any form and the goods could not be pushed into the residuary Customs Tariff entry merely due to their intermediate use. The claimed exemption or concessional treatment for the chips depended on compliance with the prescribed procedural conditions, including import-side requirements such as Chapter X documentation; in the absence of the required certificates or equivalent compliance, the benefit was not established, except to the limited extent of an unconditional notification during its operative period. en-us Wed, 31 Jul 1996 00:00:00 +0530 Mon, 16 Jan 2012 15:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97403 Imported polyester and polyamide chips used for yarn manufacture were treated as artificial or synthetic resins under Item 15-A of the Central Excise Tariff for countervailing duty purposes, because the entry was broad enough to cover synthetic resins in any form and the goods could not be pushed into the residuary Customs Tariff entry merely due to their intermediate use. The claimed exemption or concessional treatment for the chips depended on compliance with the prescribed procedural conditions, including import-side requirements such as Chapter X documentation; in the absence of the required certificates or equivalent compliance, the benefit was not established, except to the limited extent of an unconditional notification during its operative period. Case-Laws Customs Wed, 31 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97403