https://www.taxtmi.com/caselaws?id=124112 Alpha-cellulose grade, derived from wood pulp, was held classifiable as cellulose in primary forms because the goods were admitted to be cellulose powder and not chemical wood pulp itself. The tariff entry specifically covering cellulose in primary form prevailed over classification by origin or source material, and the fact that the product was obtained from wood pulp did not shift it to the wood pulp heading. The interpretation adopted by the lower authority did not assist classification under chemical wood pulp. Revenue's classification was restored and the importer's favourable appellate order was set aside. en-us Wed, 25 Jun 2008 00:00:00 +0530 Tue, 25 Sep 2012 16:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124112 Alpha-cellulose grade, derived from wood pulp, was held classifiable as cellulose in primary forms because the goods were admitted to be cellulose powder and not chemical wood pulp itself. The tariff entry specifically covering cellulose in primary form prevailed over classification by origin or source material, and the fact that the product was obtained from wood pulp did not shift it to the wood pulp heading. The interpretation adopted by the lower authority did not assist classification under chemical wood pulp. Revenue's classification was restored and the importer's favourable appellate order was set aside. Case-Laws Customs Wed, 25 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124112