https://www.taxtmi.com/caselaws?id=120538 Import classification of Polypropylene Glycol P-2000 turned on whether the product answered the definition of plastics under Chapter 39 of the Customs Tariff Act. Chemical examination showed it did not fit the departmental description for Chapter 39, and Chapter Note 1 to Chapter 39 was held to apply only to goods satisfying the definition of plastics. A polymeric material cannot be treated as plastic or articles thereof merely because it is polymeric. The alternative claim under Chapter 29 was not pursued in this round, and the remaining issue was resolved in favour of classification under Chapter 38, with duty to be requantified accordingly. en-us Wed, 06 Dec 2006 00:00:00 +0530 Sat, 21 Jul 2012 11:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120538 Import classification of Polypropylene Glycol P-2000 turned on whether the product answered the definition of plastics under Chapter 39 of the Customs Tariff Act. Chemical examination showed it did not fit the departmental description for Chapter 39, and Chapter Note 1 to Chapter 39 was held to apply only to goods satisfying the definition of plastics. A polymeric material cannot be treated as plastic or articles thereof merely because it is polymeric. The alternative claim under Chapter 29 was not pursued in this round, and the remaining issue was resolved in favour of classification under Chapter 38, with duty to be requantified accordingly. Case-Laws Customs Wed, 06 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120538