https://www.taxtmi.com/caselaws?id=40775 Classification of the imported product turned on its recognised character and use in trade, not on the importer's actual use of it in polyethylene manufacture. Technical literature, manufacturers' catalogues and the supplier's leaflet showed that the compound was known as a rubber anti-oxidant and a rubber processing chemical, and its possible use as a plastics stabilizer did not change that tariff identity. On that basis, the product was held correctly classifiable under Item 65 of the Central Excise Tariff as a rubber anti-oxidant, and the levy was upheld. en-us Tue, 11 Mar 1980 00:00:00 +0530 Fri, 14 May 2010 15:27:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40775 Classification of the imported product turned on its recognised character and use in trade, not on the importer's actual use of it in polyethylene manufacture. Technical literature, manufacturers' catalogues and the supplier's leaflet showed that the compound was known as a rubber anti-oxidant and a rubber processing chemical, and its possible use as a plastics stabilizer did not change that tariff identity. On that basis, the product was held correctly classifiable under Item 65 of the Central Excise Tariff as a rubber anti-oxidant, and the levy was upheld. Case-Laws Central Excise Tue, 11 Mar 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40775