https://www.taxtmi.com/caselaws?id=110088 Polyethylene glycol of the grades in question was held not to be a separate chemically defined organic compound because its grades have varying average molecular weights and differing numbers of oxyethylene units, giving them the character of commercial mixtures rather than a constant molecular composition. Reading Chapter 39 with the Harmonised System Explanatory Notes, the Tribunal held that Chapter 39 is not confined to plastics alone and that the exclusion for separate chemically defined compounds did not apply. The goods were therefore correctly classifiable under Heading 39.07, and the Commissioner's classification was upheld. en-us Tue, 11 Nov 2003 00:00:00 +0530 Fri, 13 Apr 2012 16:46:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110088 Polyethylene glycol of the grades in question was held not to be a separate chemically defined organic compound because its grades have varying average molecular weights and differing numbers of oxyethylene units, giving them the character of commercial mixtures rather than a constant molecular composition. Reading Chapter 39 with the Harmonised System Explanatory Notes, the Tribunal held that Chapter 39 is not confined to plastics alone and that the exclusion for separate chemically defined compounds did not apply. The goods were therefore correctly classifiable under Heading 39.07, and the Commissioner's classification was upheld. Case-Laws Central Excise Tue, 11 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110088