https://www.taxtmi.com/caselaws?id=165915 Imported synthetic ion exchange copolymer resins used only for water purification and boiler treatment were classified by functional use rather than as general artificial resins. Chapter 39 was treated as a broad heading for artificial resins and plastics, but these goods had been specially endowed with ion-exchange properties and were used solely to remove impurities from water. Because item 38.01/19(9) covered water treatment chemicals not elsewhere specified, the specific functional entry prevailed over the general resin classification. On the same reasoning, countervailing duty assessment under item 15A of the Central Excise Tariff was not sustainable, and item 68 was the more appropriate corresponding head. en-us Sat, 18 Dec 1982 00:00:00 +0530 Tue, 19 Aug 2014 15:44:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165915 Imported synthetic ion exchange copolymer resins used only for water purification and boiler treatment were classified by functional use rather than as general artificial resins. Chapter 39 was treated as a broad heading for artificial resins and plastics, but these goods had been specially endowed with ion-exchange properties and were used solely to remove impurities from water. Because item 38.01/19(9) covered water treatment chemicals not elsewhere specified, the specific functional entry prevailed over the general resin classification. On the same reasoning, countervailing duty assessment under item 15A of the Central Excise Tariff was not sustainable, and item 68 was the more appropriate corresponding head. Case-Laws Customs Sat, 18 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165915