https://www.taxtmi.com/caselaws?id=40993 Polyethylene glycol 400 was treated as classifiable under Item 39.01/06 because the operative chapter note to Chapter 39 covered polycondensation and polymerisation products, including materials in liquid, pasty, solution or bulk form. The exclusion note relied on by the petitioners was taken from the Brussels Tariff Nomenclature and was held not to control classification under the Customs Tariff Act, 1975. A refund claim based on countervailing duty was also rejected because no such duty had in fact been charged. en-us Fri, 22 May 1981 00:00:00 +0530 Wed, 19 May 2010 11:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40993 Polyethylene glycol 400 was treated as classifiable under Item 39.01/06 because the operative chapter note to Chapter 39 covered polycondensation and polymerisation products, including materials in liquid, pasty, solution or bulk form. The exclusion note relied on by the petitioners was taken from the Brussels Tariff Nomenclature and was held not to control classification under the Customs Tariff Act, 1975. A refund claim based on countervailing duty was also rejected because no such duty had in fact been charged. Case-Laws Customs Fri, 22 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40993