Case Laws
Carbonaceous Molecular Sieve (CMS). - See under CHAPTER 84.
Chemical. - Ankerhearth NB-70, being excluded from Chapter 69 in view of Note (1) thereof which restricts its scope only to ceramic products fired after shaping, is classifiable as 'Miscellaneous chemical products' under the residuary entry 38.01/19(1) (now 38.23) Customs Tariff Act, 1975. - Mishra Dhatu Nigam Ltd. v. Collector - 1992 (61) E.L.T. 313 (Tribunal).
Components for Cable Jointing Kits. - See under CHAPTER 85.
CRC anti-corrosive agent is classifiable under Heading 38.11 of Customs Tariff Act, 1975 and not under Heading 27.10 ibid. - Danmet Chemicals Pvt. Ltd. v. Commissioner - 1999 (112) E.L.T. 844 (Tribunal).
Desmodur VT 66 is classified under sub-heading 3823.90 of the Customs Tariff Act, 1975. - Collector v. Monarch Moulding (P) Ltd. - 1998 (102) E.L.T. 477 (Tribunal).
Dilauroyl Peroxide. - See under CHAPTER 29.
'Liladox 90P' excludible from Chapter 38 of the Customs Tariff by virtue of Note 1(a) thereof being a 'separate chemically defined compound' and not a preparation hence classifiable under sub-heading 2909.60 ibid. - In Re : DCW Ltd.-1997 (91) E.L.T. 221 (Commr. Appl.).
Metablen P-551 (Acrylic Processing Acid) & Metablen C-201. - (Acrylic Modifier) classifiable as prepared chemicals under sub-heading 3823.90, and not 3906.90 in view of the test report not categorical and clinching. - Classic Plastics (P) Ltd. v. Collector - 1992 (58) E.L.T. 297 (Tribunal).
Polishing Kit. - See under CHAPTER 90.
Polyols is classifiable under Heading 38.01 of the Customs Tariff and not under Chapter 39 ibid. - Commissioner v. U-Foam Pvt. Ltd. - 1996 (83) E.L.T. 182 (Tribunal).