Plastics - Scope of Note 6 to Chapter 39 - Central Excise - 354/25/88-TRU

Plastics - Scope of Note 6 to Chapter 39 F. No. 354/25/88-TRU Dated 3-11-198 Government of India Ministry of Finance (Department of Revenue) New Delhi Note 6 to Chapter 39 (as amended by the Budget, 1988) applies only to goods falling under this chapter. As the solutions of the polymers, including varnishes, covered under Heading No. 32.08 are clearly distinguishable would be coverd by Chapter 32 only, the question of their classification under Chapter 39 does not arise. Hence, there is no conflict between Note 6 to Chapter 39 and Note 3 to Chapter 32.