https://www.taxtmi.com/caselaws?id=45162 Where a customs tariff description is clear, classification must follow the entry itself and trade parlance evidence is unnecessary unless ambiguity exists. Polyester chips were treated as synthetic resin material because the import documents described them as such and an earlier Division Bench view treated polymer chips as synthetic resins for customs classification. On that basis, the goods were correctly classified under Tariff Item 82(3)(a) as artificial or synthetic resin and plastic materials, not under the residuary Tariff Item 87. The levy and assessment were upheld, and the refund claim failed. en-us Thu, 27 Jun 1991 00:00:00 +0530 Fri, 09 Jul 2010 09:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45162 Where a customs tariff description is clear, classification must follow the entry itself and trade parlance evidence is unnecessary unless ambiguity exists. Polyester chips were treated as synthetic resin material because the import documents described them as such and an earlier Division Bench view treated polymer chips as synthetic resins for customs classification. On that basis, the goods were correctly classified under Tariff Item 82(3)(a) as artificial or synthetic resin and plastic materials, not under the residuary Tariff Item 87. The levy and assessment were upheld, and the refund claim failed. Case-Laws Customs Thu, 27 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45162