https://www.taxtmi.com/caselaws?id=80346 Tariff classification turned on the product's essential character and commercial identity. Although the imported goods had lubricating and fire-resistant properties, the literature showed they were designed and traded as hydraulic fluid for aircraft hydraulic systems; those properties were only ancillary to a good hydraulic fluid. The goods were therefore not classifiable as a lubricating preparation under Heading 34.01/07(2) and did not qualify for Notification No. 32/83-Cus. The classification under Heading 34.01/07(1) was upheld, because an ancillary attribute does not alter the basic nature of the product. en-us Mon, 19 Feb 1990 00:00:00 +0530 Thu, 16 Jun 2011 12:22:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80346 Tariff classification turned on the product's essential character and commercial identity. Although the imported goods had lubricating and fire-resistant properties, the literature showed they were designed and traded as hydraulic fluid for aircraft hydraulic systems; those properties were only ancillary to a good hydraulic fluid. The goods were therefore not classifiable as a lubricating preparation under Heading 34.01/07(2) and did not qualify for Notification No. 32/83-Cus. The classification under Heading 34.01/07(1) was upheld, because an ancillary attribute does not alter the basic nature of the product. Case-Laws Customs Mon, 19 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80346