https://www.taxtmi.com/caselaws?id=112679 Mowiol S 50B was treated as a polyvinyl derivative and polymerisation product for customs classification, because it remained a chemically derived polymeric material with plastic characteristics. It was held to fall under Heading 39.01/06 of the Customs Tariff Act and not under Chapter 29 as a separate chemically defined compound, nor under Chapter 38 as a residual heading. On that basis, the corresponding additional countervailing duty under Item 15A of the Central Excise Tariff Schedule was also upheld. en-us Fri, 27 Jul 1984 00:00:00 +0530 Tue, 01 May 2012 12:23:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112679 Mowiol S 50B was treated as a polyvinyl derivative and polymerisation product for customs classification, because it remained a chemically derived polymeric material with plastic characteristics. It was held to fall under Heading 39.01/06 of the Customs Tariff Act and not under Chapter 29 as a separate chemically defined compound, nor under Chapter 38 as a residual heading. On that basis, the corresponding additional countervailing duty under Item 15A of the Central Excise Tariff Schedule was also upheld. Case-Laws Customs Fri, 27 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112679