https://www.taxtmi.com/caselaws?id=74308 Film lined electrodes comprising carbon, zinc, paper lamination and electrolyte are classified as parts of primary cells under tariff heading 85.03 rather than as battery carbons or carbon electrodes. Their intended function in forming flat dry-cell unit cells, and their character as nearly complete cells except for the jacket, support classification as primary-cell components. Interpretative Rule 2(b) does not govern a finished composite article merely because it contains carbon. Classification instead follows the rules for composite goods, including the most specific description and essential-character principle; the carbon content does not alter the article's primary-cell function. en-us Wed, 25 Jan 1989 00:00:00 +0530 Wed, 08 Jun 2011 11:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74308 Film lined electrodes comprising carbon, zinc, paper lamination and electrolyte are classified as parts of primary cells under tariff heading 85.03 rather than as battery carbons or carbon electrodes. Their intended function in forming flat dry-cell unit cells, and their character as nearly complete cells except for the jacket, support classification as primary-cell components. Interpretative Rule 2(b) does not govern a finished composite article merely because it contains carbon. Classification instead follows the rules for composite goods, including the most specific description and essential-character principle; the carbon content does not alter the article's primary-cell function. Case-Laws Customs Wed, 25 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74308