https://www.taxtmi.com/caselaws?id=166145 Microscopic stain was treated as a laboratory chemical under sub-item 19 of Tariff Item 29.01/45 because the tariff entry and chapter note covered chemicals imported in small packings for exclusive laboratory use, so countervailing duty was not leviable for the relevant period. The broader classification dispute concerning indicator paper was not examined because it had not been properly raised in the proceedings and the appeal before the Tribunal was confined to countervailing duty. The stated ratio is that goods matching the tariff description of laboratory chemicals must be classified accordingly and excluded from an inapplicable countervailing levy. en-us Fri, 13 May 1983 00:00:00 +0530 Wed, 27 Aug 2014 11:06:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166145 Microscopic stain was treated as a laboratory chemical under sub-item 19 of Tariff Item 29.01/45 because the tariff entry and chapter note covered chemicals imported in small packings for exclusive laboratory use, so countervailing duty was not leviable for the relevant period. The broader classification dispute concerning indicator paper was not examined because it had not been properly raised in the proceedings and the appeal before the Tribunal was confined to countervailing duty. The stated ratio is that goods matching the tariff description of laboratory chemicals must be classified accordingly and excluded from an inapplicable countervailing levy. Case-Laws Customs Fri, 13 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166145