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1988 (4) TMI 50 - SC - CustomsWhether the product known as 'Santicizer 429' imported to be on test found to be organic compound (easier - type) inform of colourless viscore liquid and as per 7.0.046, should be considered as polymeric plasti ciner? Held that:- The Tribunal was right in the view it took that plasticizers were not resins; these are added to resins to impart better flexibility or plastic properties to the latter. Nor did they seem to be plastic materials by themselves. The Tribunal found that Santicizer 429 which is admittedly a plasticizer would, therefore, not have fallen for classification under Heading No. 39.01/06 of the Customs Tariff Schedule as it stood prior to its amendment in 1978. Appeal dismissed
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