https://www.taxtmi.com/caselaws?id=113551 Classification of Alginic Acid and Sodium Alginate under the erstwhile Central Excise Tariff turned on whether they answered the description of artificial or synthetic resins and plastic materials in Tariff Item 15A(1). The Tribunal accepted that a product is not brought within that entry merely because it may be chemically describable as an artificial resin; the decisive question is whether it truly falls within the scope of the tariff description as a high polymer of that kind. On that basis, the products were held to fall outside Tariff Item 15A(1) and to remain classifiable under Tariff Item 68, with the assessee's classification sustained and the departmental challenge rejected. en-us Wed, 09 Jun 2004 00:00:00 +0530 Sat, 05 May 2012 17:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113551 Classification of Alginic Acid and Sodium Alginate under the erstwhile Central Excise Tariff turned on whether they answered the description of artificial or synthetic resins and plastic materials in Tariff Item 15A(1). The Tribunal accepted that a product is not brought within that entry merely because it may be chemically describable as an artificial resin; the decisive question is whether it truly falls within the scope of the tariff description as a high polymer of that kind. On that basis, the products were held to fall outside Tariff Item 15A(1) and to remain classifiable under Tariff Item 68, with the assessee's classification sustained and the departmental challenge rejected. Case-Laws Central Excise Wed, 09 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113551