https://www.taxtmi.com/caselaws?id=42190 Commercial and technical understanding of imported goods governs tariff classification, and a product used as a plasticizer cannot be treated as a resin or plastic material merely because it is used with resins. The Supreme Court held that Santicizer 429 was described in technical literature as a plasticizer improving flexibility and workability, and it did not fall within the heading claimed by the department. It was therefore correctly classifiable under Heading 38.01/19(6) and not under Heading 39.01/06, so the Revenue's appeal failed. en-us Wed, 20 Apr 1988 00:00:00 +0530 Fri, 25 Jul 2014 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42190 Commercial and technical understanding of imported goods governs tariff classification, and a product used as a plasticizer cannot be treated as a resin or plastic material merely because it is used with resins. The Supreme Court held that Santicizer 429 was described in technical literature as a plasticizer improving flexibility and workability, and it did not fall within the heading claimed by the department. It was therefore correctly classifiable under Heading 38.01/19(6) and not under Heading 39.01/06, so the Revenue's appeal failed. Case-Laws Customs Wed, 20 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42190