https://www.taxtmi.com/caselaws?id=44430 The expression "derived from" in a tariff entry was interpreted to mean the real source or origin of the goods. Ethylene, butylene and propylene manufactured from raw naphtha obtained during the refining of crude petroleum were treated as originating from that refining process, because raw naphtha was only an intermediate stage and did not break the nexus with crude petroleum. On that basis, the goods were classified under Item 11AA rather than the residuary Item 68, and the linked exemption was applied. en-us Mon, 06 Jan 1997 00:00:00 +0530 Mon, 30 Jan 2017 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44430 The expression "derived from" in a tariff entry was interpreted to mean the real source or origin of the goods. Ethylene, butylene and propylene manufactured from raw naphtha obtained during the refining of crude petroleum were treated as originating from that refining process, because raw naphtha was only an intermediate stage and did not break the nexus with crude petroleum. On that basis, the goods were classified under Item 11AA rather than the residuary Item 68, and the linked exemption was applied. Case-Laws Central Excise Mon, 06 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44430