https://www.taxtmi.com/caselaws?id=440217 Flexible intermediate bulk containers were disputed between Chapter 63 and Chapter 39 classification under the Customs Tariff Act, with the correct tariff heading depending on the goods' true character, material composition, coating status, and the effect of the relevant section and chapter notes. The record also required consideration of HSN guidance, circulars, trade notices, and test and inspection material before the product identity could be fixed. As the existing order was not sufficient for a final determination, the classification question was remitted for fresh consideration on a fuller examination of the statutory notes and factual matrix. en-us Wed, 12 Jul 2023 00:00:00 +0530 Wed, 31 Jan 2024 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440217 Flexible intermediate bulk containers were disputed between Chapter 63 and Chapter 39 classification under the Customs Tariff Act, with the correct tariff heading depending on the goods' true character, material composition, coating status, and the effect of the relevant section and chapter notes. The record also required consideration of HSN guidance, circulars, trade notices, and test and inspection material before the product identity could be fixed. As the existing order was not sufficient for a final determination, the classification question was remitted for fresh consideration on a fuller examination of the statutory notes and factual matrix. Case-Laws Customs Wed, 12 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440217