https://www.taxtmi.com/caselaws?id=41243 Where a tariff entry classifies goods by scientific and chemical description, the product is assessed by its technical identity rather than by trade nomenclature alone. Polyester chips of textile grade were treated as a saturated polyester and polycondensation product falling within Item 15A, because the entry covered artificial or synthetic resins and plastic materials. Their market description as fibre grade chips, or their alleged unsuitability for moulding or film-making, did not take them outside the levy. On the refund aspect, any claim would in principle be limited by limitation, while unjust enrichment was not treated as a complete bar. en-us Fri, 25 Jun 1982 00:00:00 +0530 Mon, 31 May 2010 16:31:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41243 Where a tariff entry classifies goods by scientific and chemical description, the product is assessed by its technical identity rather than by trade nomenclature alone. Polyester chips of textile grade were treated as a saturated polyester and polycondensation product falling within Item 15A, because the entry covered artificial or synthetic resins and plastic materials. Their market description as fibre grade chips, or their alleged unsuitability for moulding or film-making, did not take them outside the levy. On the refund aspect, any claim would in principle be limited by limitation, while unjust enrichment was not treated as a complete bar. Case-Laws Central Excise Fri, 25 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41243