https://www.taxtmi.com/caselaws?id=74692 Tariff classification of imported master boards turned on their predominant composition: the goods were a calcium silicate matrix reinforced with only 9% cellulose fibre. On first principles, articles of vegetable material must consist mainly, if not wholly, of vegetable material, so a minor vegetable component could not justify classification as articles of vegetable materials agglomerated with mineral binders. The competing Chapter 38 claim also failed because the mineral element was predominant. The goods were therefore classified under Heading 68.01/16(1) of the Import Customs Tariff Schedule, 1975, according to their principal character. en-us Mon, 06 Apr 1987 00:00:00 +0530 Fri, 10 Jun 2011 13:45:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74692 Tariff classification of imported master boards turned on their predominant composition: the goods were a calcium silicate matrix reinforced with only 9% cellulose fibre. On first principles, articles of vegetable material must consist mainly, if not wholly, of vegetable material, so a minor vegetable component could not justify classification as articles of vegetable materials agglomerated with mineral binders. The competing Chapter 38 claim also failed because the mineral element was predominant. The goods were therefore classified under Heading 68.01/16(1) of the Import Customs Tariff Schedule, 1975, according to their principal character. Case-Laws Customs Mon, 06 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74692