https://www.taxtmi.com/caselaws?id=72157 Imported antioxidant chemicals were held not to be classifiable as rubber processing chemicals under Tariff Item 65 because the Department did not prove their sole or predominant use in rubber processing. Mere proof that the goods were antioxidants or could also be used in rubber applications was insufficient. The record showed principal use in polyethylene and other non-rubber applications, and the broader polymer usage did not justify inferring a rubber-processing character. The goods were therefore correctly classified under Tariff Item 68, with the burden resting on the Department to establish the specific tariff heading by reference to the goods' predominant function. en-us Wed, 30 Oct 1985 00:00:00 +0530 Thu, 12 May 2011 16:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72157 Imported antioxidant chemicals were held not to be classifiable as rubber processing chemicals under Tariff Item 65 because the Department did not prove their sole or predominant use in rubber processing. Mere proof that the goods were antioxidants or could also be used in rubber applications was insufficient. The record showed principal use in polyethylene and other non-rubber applications, and the broader polymer usage did not justify inferring a rubber-processing character. The goods were therefore correctly classified under Tariff Item 68, with the burden resting on the Department to establish the specific tariff heading by reference to the goods' predominant function. Case-Laws Income Tax Wed, 30 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72157