1. Ion Exchange resins are classifiable under H. 38.01/19(9) as water treatment chemicals and not under H. 39.01/06 as plastics; C.V. duty leviable under Item 68 CET. 1983 ECR 145D (T).

2. Carbon tubes made of impervious or resin-impregnated artificial graphite fall under H. 38.01/19. 1983 ECR 400D (T).

3. Shellac bond powder, a mixture of shellac as well as gums, falls under H. 38.01/19(1). 1983 ECR 1125D (T).

4. Extruded graphite rounds fall under H. 38.01/19(4). 1984 ECR 1985 (T).

5. "Santicizer 429" does not have resinous or plastic properties and is not a specified chemical compound. Hence it is classifiable under H. 38.01/19(6). 1984 ECR 2362 (T).

6. Dodecyl Benzene, being an aromatic chemical, with a variable structure, falls under H. 38.01. 1986 (7) ECR 379 (T).

7. "Undiffused Silicon Chips" are classifiable under Chapter 38, whereas diffused ones go under Chapter 85. 1987 (10) ECR 565 (T).

8. Slag, basic/electro, being mixture of chemicals with only 1% impurity, falls under H. 38.01/19(1) as chemical, not under H. 26.02/04 as slag. Slag (basic) if not used as fertiliser falls under H. 38.01, not Ch. 31. 1988 (19) ECR 239 (T).

9. Plasticizer is not plastic; falls under H. 38.01/19(6). 1988 (19) ECR 455 (SC).

10. PARATAC, being a prepared additive for mineral oils, is a colouring material, not plastic, hence classifiable under H. 38.01/19(3). 1991 (34) ECR 260 (T).

11. Plasticizer (aromatic-synthetic), falls under CTA H. 38.01/19. 1991 (37) ECR 140 (T).

12. Metablen P-551 and Metablen C-201 (acrylic processing aid and acrylic modifier) are prepared chemicals falling under CTA SH. 3823.90 and CETA SH. 3823.00 (for CVD). 1992 (38) ECR 187 (T).

13. Ankerhearth NB-70 in powder form falls under CTA: H. 38.01/19(1), not under CH. 69, as it has no definite shape. 1992 (41) ECR 570 (T).

14. Disulphide Thiuram is an "Insecticide" classifiable under CETI 68 and not a Rubber Processing Chemical falling under CETI 65 for the purpose of Additional Duty (CVD). 1995 (61) ECR 59 (T).