Essential character test governs classification of composite sanitaryware, placing resin-based goods under the plastics heading.

Composite sanitaryware made from synthetic resin mixed with inorganic fillers was classified by reference to the component giving the goods their essential character under Rule 3(b) of the Tariff interpretation rules. The analysis treated the synthetic resin as more than a binder and held that it imparted the essential character to the finished products. On that basis, the goods were classifiable as articles of plastics under sub-heading 3922.90, and not as articles of stone or similar materials under sub-heading 6807.00.

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Issues: Whether sanitaryware products manufactured from synthetic resin mixed with inorganic fillers were classifiable under sub-heading 3922.90 as articles of plastics or under sub-heading 6807.00 as articles of stone or similar materials.

Analysis: The decisive factor was the material giving the goods their essential character. The goods were composite products made of synthetic resin and fillers such as quartz, stone dust and dolomite. Under Rule 3(b) of the Rules for the Interpretation of the Schedule to the Central Excise Tariff Act, composite goods are to be classified according to the material or component which gives them their essential character. The reasoning adopted that the synthetic resin was not a mere binder but the component that imparted the essential character to the finished products. On that basis, the earlier view that the goods fell under Heading 68.07 was not accepted.

Conclusion: The products were held classifiable under sub-heading 3922.90 and not under sub-heading 6807.00, in favour of the assessee.

Ratio Decidendi: Composite goods must be classified by the component that gives them their essential character, and where synthetic resin imparts that character, the goods fall under the plastics heading.

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