https://www.taxtmi.com/caselaws?id=244186 Nylon 6 resin imported in granule form was examined for eligibility as "nylon chips" under the customs exemption for material used in manufacture of nylon filament yarn, subject to the prescribed concessional procedure. Because the tariff material did not define "chips", the term was read in commercial and industry parlance. The evidence indicated that resin, chips and granules were used interchangeably in the relevant trade, and no convincing technical material established a clear distinction between nylon chips and nylon granules. On that basis, the imported goods were treated as nylon chips for exemption purposes, and the duty demand was not sustainable. en-us Tue, 11 Feb 2014 00:00:00 +0530 Wed, 03 Sep 2014 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244186 Nylon 6 resin imported in granule form was examined for eligibility as "nylon chips" under the customs exemption for material used in manufacture of nylon filament yarn, subject to the prescribed concessional procedure. Because the tariff material did not define "chips", the term was read in commercial and industry parlance. The evidence indicated that resin, chips and granules were used interchangeably in the relevant trade, and no convincing technical material established a clear distinction between nylon chips and nylon granules. On that basis, the imported goods were treated as nylon chips for exemption purposes, and the duty demand was not sustainable. Case-Laws Customs Tue, 11 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244186