https://www.taxtmi.com/caselaws?id=74308 Film lined electrodes used in flat dry cell batteries were treated as composite articles comprising carbon, zinc and paper, and were classified as components of primary cells under tariff heading 85.03 rather than as battery carbons or carbon electrodes under heading 85.18/27(1). Rule 2(b) was held inapplicable because it addresses goods described by material, not a finished composite article. The classification therefore turned on the essential character and the most specific description, with the article understood as nearly a complete primary cell except for the jacket. 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 used in flat dry cell batteries were treated as composite articles comprising carbon, zinc and paper, and were classified as components of primary cells under tariff heading 85.03 rather than as battery carbons or carbon electrodes under heading 85.18/27(1). Rule 2(b) was held inapplicable because it addresses goods described by material, not a finished composite article. The classification therefore turned on the essential character and the most specific description, with the article understood as nearly a complete primary cell except for the jacket. Case-Laws Customs Wed, 25 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74308