https://www.taxtmi.com/caselaws?id=112237 Polyamides plastic sheets were examined for customs exemption classification under the relevant notification. Serial No. 1 was read as covering all goods, including moulding powders of polyamides, and was not confined by implication to primary forms. Serial No. 10 was treated as a residuary entry for Chapter 39 goods not otherwise covered by Serial Nos. 1 to 9. A later amendment widened coverage from specified headings to all Chapter 39 goods, but the imported goods still did not qualify for the lower duty benefit claimed under Serial No. 10 and remained liable under Serial No. 1 at the higher rate. en-us Fri, 23 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 12:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112237 Polyamides plastic sheets were examined for customs exemption classification under the relevant notification. Serial No. 1 was read as covering all goods, including moulding powders of polyamides, and was not confined by implication to primary forms. Serial No. 10 was treated as a residuary entry for Chapter 39 goods not otherwise covered by Serial Nos. 1 to 9. A later amendment widened coverage from specified headings to all Chapter 39 goods, but the imported goods still did not qualify for the lower duty benefit claimed under Serial No. 10 and remained liable under Serial No. 1 at the higher rate. Case-Laws Customs Fri, 23 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112237