https://www.taxtmi.com/circulars?id=6781 Notes covering goods "put up in sets" do not apply to polyols and isocyanates supplied together for polyurethane foam because the components are not ready for use after simple mixing and require additional additives and controlled chemical processing. Therefore, polyols and isocyanates should be assessed to central excise duty individually on their merits even when presented together at the time of sale or import. en-us Wed, 04 Jan 1989 00:00:00 +0530 Wed, 08 Jul 2009 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6781 Notes covering goods "put up in sets" do not apply to polyols and isocyanates supplied together for polyurethane foam because the components are not ready for use after simple mixing and require additional additives and controlled chemical processing. Therefore, polyols and isocyanates should be assessed to central excise duty individually on their merits even when presented together at the time of sale or import. Circulars Central Excise Wed, 04 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6781