https://www.taxtmi.com/caselaws?id=43699 Hypalon-40 was treated as synthetic rubber, not synthetic resin, because the customs tariff classification had to follow the statutory definition in Chapter 40. The Court gave weight to trade and commercial understanding, earlier appellate classifications, and the Government's import-export policy, and did not treat chemical reports as conclusive. The exemption notification relied on by customs was not accepted as controlling for tariff classification. On that basis, the consignments were permitted to be cleared against payment of duty on the synthetic rubber classification, subject to security for the difference in duty. en-us Thu, 22 Nov 1984 00:00:00 +0530 Sat, 19 Jun 2010 14:21:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43699 Hypalon-40 was treated as synthetic rubber, not synthetic resin, because the customs tariff classification had to follow the statutory definition in Chapter 40. The Court gave weight to trade and commercial understanding, earlier appellate classifications, and the Government's import-export policy, and did not treat chemical reports as conclusive. The exemption notification relied on by customs was not accepted as controlling for tariff classification. On that basis, the consignments were permitted to be cleared against payment of duty on the synthetic rubber classification, subject to security for the difference in duty. Case-Laws Customs Thu, 22 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43699