https://www.taxtmi.com/caselaws?id=166192 A mixture of shellac and manilla gum was not classifiable as synthetic resin or plastic material merely because it showed a heat polymerisation property at 155 C. The imported goods were described as shellac bond powder, and the relevant tariff entry for shellac and gums did not cover this natural-product mixture. The alternative classification under Heading 38.01/19(1) of the Customs Tariff Act, 1975 was therefore appropriate, displacing the departmental classification under Heading 39.01/06 and Item 15A of the Central Excise Tariff. On that basis, the appellants were entitled to re-assessment and consequential refund. en-us Mon, 27 Jun 1983 00:00:00 +0530 Thu, 28 Aug 2014 14:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166192 A mixture of shellac and manilla gum was not classifiable as synthetic resin or plastic material merely because it showed a heat polymerisation property at 155 C. The imported goods were described as shellac bond powder, and the relevant tariff entry for shellac and gums did not cover this natural-product mixture. The alternative classification under Heading 38.01/19(1) of the Customs Tariff Act, 1975 was therefore appropriate, displacing the departmental classification under Heading 39.01/06 and Item 15A of the Central Excise Tariff. On that basis, the appellants were entitled to re-assessment and consequential refund. Case-Laws Customs Mon, 27 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166192