Powder Coating Classification for VAT and Sales Tax Hinges on Epoxide or Polyester Resins, per Rule 3(b).

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....Classification of goods - powder quoting material - The product namely powder coating material is primarily composed of 'Epoxide Resins' or 'Polyester Resins' and additional items are merely additives. Therefore, in terms of Rule 3(b) of General Rules of Interpretation, the classification shall be determined on the basis of 'Epoxy Resin' or 'Polyester Resin'. - HC....