https://www.taxtmi.com/caselaws?id=101683 Imported polyurethane foam rolls were classified by their form and essential character at the time of import, not by their intended use as filter material. The Tribunal held that goods presented as plastic foam sheets or rolls, and not cut or shaped as identifiable filter parts, retained their character as articles of plastic and could not be treated as parts of filtering machinery merely because they were meant for filtration. On that basis, Heading 39.21 applied and Heading 84.21 was rejected. en-us Fri, 08 Feb 2002 00:00:00 +0530 Fri, 10 Feb 2012 16:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101683 Imported polyurethane foam rolls were classified by their form and essential character at the time of import, not by their intended use as filter material. The Tribunal held that goods presented as plastic foam sheets or rolls, and not cut or shaped as identifiable filter parts, retained their character as articles of plastic and could not be treated as parts of filtering machinery merely because they were meant for filtration. On that basis, Heading 39.21 applied and Heading 84.21 was rejected. Case-Laws Customs Fri, 08 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101683