https://www.taxtmi.com/caselaws?id=73025 Composite insulating paper was treated as a composite good whose classification depended on the component giving it its essential character under Rule 3(b). Because the plastic film supplied the decisive temperature resistance and dielectric strength, the article was classified under Heading 39.01/06 for customs purposes and did not qualify for exemption as electrical insulation paper under Chapter 48. For countervailing duty, however, the excise tariff lacked a comparable interpretative rule, so the composite article did not fit the specific paper or plastic entries and was placed in the residuary Item 68. The stated consequence was customs liability under the plastic heading and reassessment of countervailing duty on the residuary basis. en-us Fri, 24 Jun 1983 00:00:00 +0530 Thu, 26 May 2011 16:28:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73025 Composite insulating paper was treated as a composite good whose classification depended on the component giving it its essential character under Rule 3(b). Because the plastic film supplied the decisive temperature resistance and dielectric strength, the article was classified under Heading 39.01/06 for customs purposes and did not qualify for exemption as electrical insulation paper under Chapter 48. For countervailing duty, however, the excise tariff lacked a comparable interpretative rule, so the composite article did not fit the specific paper or plastic entries and was placed in the residuary Item 68. The stated consequence was customs liability under the plastic heading and reassessment of countervailing duty on the residuary basis. Case-Laws Central Excise Fri, 24 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73025