https://www.taxtmi.com/caselaws?id=49934 Separate chemically defined compounds used as catalysts were held outside heading 3815.90 because Chapter 38 Note 1(a) excludes separate chemically defined compounds from Chapter 38. The heading for reaction initiators, reaction accelerators and catalytic preparations applies only where the goods are not elsewhere specified or included, and the Harmonised System Explanatory Notes support that exclusion. Rule 1 of the Interpretative Rules was sufficient to determine classification, so Rule 3(c) was unnecessary. The goods therefore could not be classified under heading 3815.90 and had to be considered outside Chapter 38, with classification instead depending on the appropriate chemical chapter. en-us Mon, 03 Jul 2000 00:00:00 +0530 Wed, 18 Aug 2010 14:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49934 Separate chemically defined compounds used as catalysts were held outside heading 3815.90 because Chapter 38 Note 1(a) excludes separate chemically defined compounds from Chapter 38. The heading for reaction initiators, reaction accelerators and catalytic preparations applies only where the goods are not elsewhere specified or included, and the Harmonised System Explanatory Notes support that exclusion. Rule 1 of the Interpretative Rules was sufficient to determine classification, so Rule 3(c) was unnecessary. The goods therefore could not be classified under heading 3815.90 and had to be considered outside Chapter 38, with classification instead depending on the appropriate chemical chapter. Case-Laws Customs Mon, 03 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49934