1.Pipes and fittings of Haveg 41 material (a combination of asbestos and syn-thetic resins) fall under H. 39.07. 1983 ECR 543D (T).

2.Acrylic scrap falls under H. 39.01/06. 1983 ECR 1171D (T).

3.E class electrical grade insulating paper consisting of paper/paper board and a plastic film or sheet falls under H. 39.01/06 for the levy of basic customs duty and Item 68 CET for the levy of C.V. duty. 1983 ECR 2024D (T).

4.Silicone emulsion falls under H. 39.01/.06. 1983 ECR 2024D (T).

5.Leader films are not photographic or cinematographic films but are plastic films falling under H. 39.01/06. 1984 ECR 1775 (T).

6.Plastic parts (packings, rings and seals) of Caterpillar and 966 Wheel-Loader fall under H. 39.07. 1984 ECR 1775 (T).

7.Top Line Tube Winder Endless Belts fall under H. 39.07 as plastic material is predominant due to polyurethane layers which give the article their essential quality. 1984 ECR 2662 (T).

8.Methyl Cellulose being a cellulose ether falls under CTA H. 39.01/06 as this cover all derivatives of cellulose. 1989 (20) ECR 49 (T).

9.Metallised polyester films are not sheets or foils as technically defined, but films as known in trade parlance, hence exemption allowed. 1989 (25) ECR 1 (S.C.).

10.Polyethylene glycol 400 falls under item No. 39.01/06. 1981 ECR 289D (GOI).

11.Hypalon 40 is not synthetic rubber. Classification under H. 39.01/06 is more appropriate. 1985 ECR 550 (T).

12.Hycar 4021 is a chemically saturated rubber and a synthetic high polymer, hence assessable under H. 39.01/06, and CVD is leviable under CET Item 16AA. 1985 ECR 588 (T).

13.Polyethylene glycol (PEG 300) is classifiable as a miscellaneous chemical product not elsewhere specified under H. 39.01/19(1). 1985 ECR 734 (T).

14.Polypropylene glycol (PPG) is not "high polymers" nor does it possess the characteristics of polyethers stipulated in Note 2(c) of Chapter 39 and is, therefore, classifiable as a miscellaneous chemical product. 1985 ECR 734 (T).

15.Hypalon, though a synthetic rubber, is not classifiable under Ch. 40. Being a saturated substance, it falls under H. 39.01/06. 1985 ECR 1422 (T).

16.Silicone emulsion used as a mould release agent falls under H. 39.01/06 as a resin and not under H. 34.01/07(2) as a lubricant. 1985 ECR 2035 (T).

17.Hypalon 40 is synthetic rubber classifiable under H. 40.01/04. It is not Synthetic Resin (prima facie view). 1985 ECR 2436 (Calcutta).

18."Abrocel" cellulose powder is a high polymer as defined in literature and in its molecular weight. "Abrocel" is a manufactured product and not a natural product as it is in a highly purified form. CCCN classification shows cellulose under H. 39.01/06

19.Films of 0.025 mm (metallised polyester) are films, not foils. They are eligible to exemption under Notfn. 228/76-Cus. dt. 2.8.1976. 1988 (16) ECR 345 (T).

20.Polyester polyol not being specified under H. 39.01/06 and CET Item 15A, classification depends on its similarity with resols. 1988 (16) ECR 583 (T).

21.Silicone oils/fluids are low polymers and classifiable under Ch. 39 and CET Item 15A. They are specifically mentioned under the above heads. 1988 (17) ECR 317 (T).

22.Vestolen P. 6522 & 6502 falls under H. 39.02, exempt under Notfn. 227/76-Cus. as polymers of propylene or of other olefins. 1990 (30) ECR 223 (T).

23.Polystyrene (high impact) falls under SH. 3903.90 as a copolymer, as no single monomer contributes to 95% or more of it by weight. 1991 (32) ECR 429 (T).

24.Foam (anti), Dow Corning is a silicone preparation, falls under H. 39.01/06, not under H. 38.01/19(1) as it answers to the description of silicone of H. 39.01/06. 1991 (34) ECR 124 (T).

25.A mixture of LDPE and Surlyn, with LDPE the predominant constituent giving the mixture its essential character, falls under SH. 3901.10, as both LDPE (having density of 0.922) and Surlyn—which is classifiable under the same heading as polyethylene

26.PTMAG falls under CTA SH. 3907.99 as it consists of more than 5 monomers.1991 (37) ECR 254 (T).

27. Paper—Electrical grade insulating paper—Composite goods is made of both paper and plastic and it is portion which gives it its essential character; hence it falls under CTA: H. 39.01/06 for customs duty, not under CH. 48. 1992 (40) ECR 290 (T).

28 Condition on import decides—Polyester film (plain) is not an insula-tor—Falls under CTA: SH. 3920.69, not 8546.90. 1993 (44) ECR 323 (T).

29. Film ribbons (correctable) jumbo rolls are not typewriter ribbons fall under CTA: SH. 9612.10; but film (polythene) coated with colour (one side) falls under CTA: H. 30.20. 1993 (45) ECR 11 (T).

30. PVC Flocked Sheets fall under CTA: 39.21 ("other PVC Sheets") not un-der CTA: 3926 ("Articles"), PVC being their essential constituent. 1993 (47) ECR 481 (T)

31. Paper impregnated with plastic to provide electrical grade insulation during the relevant period was classifiable under CTA H. 39.01/06 in view of Note (e) to Chapter 48. 1995 (58) ECR 581 (SC).

32. Polyester film coated on one side with ferrite intended for use as media for recording but not in a fully prepared stage, hit by exclusion Clause (a), Ch. 92—Falls under CTA: H. 39.01/06 and is eligible for benefit of Notfn. No. 230/83-Cus. 1997 (69)

33. Stainless Steel Screws with Plastic Washers—Whether classifiable under CTA: SH. 7318.15 as articles of Iron & Steel or under CTA: H. 39.07 in terms of Cus. Act: S. 19—Since both the screw and washer form a set and are made of different materials, the