https://www.taxtmi.com/caselaws?id=167290 Pharmaceutical grade polyvinyl pyrrolidone was treated as a synthetic resin for tariff purposes because it was a synthetic polymer within the polyvinyl resin class, and its water-soluble, pharmaceutical use did not alter its essential character. The court held that end-use was irrelevant where the tariff entry did not refer to use. It also rejected classification as a drug, because the tariff meaning of "drug" was not controlled by the Drugs and Cosmetics Act and the material was physiologically inert, serving only as a tablet binding agent. As it fell within Tariff Item 82(3), the residuary entry was unavailable. en-us Mon, 03 Sep 1984 00:00:00 +0530 Mon, 15 Dec 2014 12:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167290 Pharmaceutical grade polyvinyl pyrrolidone was treated as a synthetic resin for tariff purposes because it was a synthetic polymer within the polyvinyl resin class, and its water-soluble, pharmaceutical use did not alter its essential character. The court held that end-use was irrelevant where the tariff entry did not refer to use. It also rejected classification as a drug, because the tariff meaning of "drug" was not controlled by the Drugs and Cosmetics Act and the material was physiologically inert, serving only as a tablet binding agent. As it fell within Tariff Item 82(3), the residuary entry was unavailable. Case-Laws Customs Mon, 03 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167290