https://www.taxtmi.com/caselaws?id=80193 Composite educational audio picture cards were analysed for customs classification by applying the essential character test under Rule 3(b). Because the pictorial and textual cards gave the goods their educational character and the attached tape was only an accessory, Chapter 85 as recorded media was found inapplicable. The goods were then treated as books in trade understanding and as children's picture books under Chapter 49, supported by Chapter Note 4 and the specific description in Heading 49.03. Heading 49.11 was held to be only residuary and could not override the more specific heading. en-us Wed, 15 Nov 1989 00:00:00 +0530 Wed, 15 Jun 2011 12:53:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80193 Composite educational audio picture cards were analysed for customs classification by applying the essential character test under Rule 3(b). Because the pictorial and textual cards gave the goods their educational character and the attached tape was only an accessory, Chapter 85 as recorded media was found inapplicable. The goods were then treated as books in trade understanding and as children's picture books under Chapter 49, supported by Chapter Note 4 and the specific description in Heading 49.03. Heading 49.11 was held to be only residuary and could not override the more specific heading. Case-Laws Customs Wed, 15 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80193