https://www.taxtmi.com/caselaws?id=187700 Povidone Iodine was treated as an adduct or complex of polyvinylpyrrolidone and iodine, not as a separate chemically defined organic compound under Chapter 29. Because polyvinylpyrrolidone is a polymer with variable molecular weight and the iodine content was present in a range rather than a fixed proportion, the product did not satisfy the tariff concept of a single defined compound. The therapeutic use of the product did not alter its tariff classification, and a Chapter 29 exemption could not be claimed unless the goods first fell within that chapter. The result was that the product remained outside Chapter 29 and the notification benefit was unavailable. en-us Fri, 08 Feb 1991 00:00:00 +0530 Thu, 03 Nov 2016 11:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187700 Povidone Iodine was treated as an adduct or complex of polyvinylpyrrolidone and iodine, not as a separate chemically defined organic compound under Chapter 29. Because polyvinylpyrrolidone is a polymer with variable molecular weight and the iodine content was present in a range rather than a fixed proportion, the product did not satisfy the tariff concept of a single defined compound. The therapeutic use of the product did not alter its tariff classification, and a Chapter 29 exemption could not be claimed unless the goods first fell within that chapter. The result was that the product remained outside Chapter 29 and the notification benefit was unavailable. Case-Laws Customs Fri, 08 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187700