https://www.taxtmi.com/caselaws?id=81696 Glass fabrics impregnated with alkyd resin were treated as classifiable under Tariff Item 22F rather than Tariff Item 22B because the material composition of the goods was decisive. Item 22F was regarded as the more specific entry for mineral fibres, yarn and manufactures therefrom, while Item 22B operated as a residuary entry for impregnated textile fabrics not otherwise specified. Prior Tribunal rulings and contemporaneous notifications supported the view that glass fabrics fell within Item 22F. On the test report, the goods substantially consisted of glass fabric coated with synthetic resin, so the predominance test confirmed classification under Item 22F. en-us Tue, 10 Mar 1992 00:00:00 +0530 Tue, 28 Jun 2011 12:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81696 Glass fabrics impregnated with alkyd resin were treated as classifiable under Tariff Item 22F rather than Tariff Item 22B because the material composition of the goods was decisive. Item 22F was regarded as the more specific entry for mineral fibres, yarn and manufactures therefrom, while Item 22B operated as a residuary entry for impregnated textile fabrics not otherwise specified. Prior Tribunal rulings and contemporaneous notifications supported the view that glass fabrics fell within Item 22F. On the test report, the goods substantially consisted of glass fabric coated with synthetic resin, so the predominance test confirmed classification under Item 22F. Case-Laws Central Excise Tue, 10 Mar 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81696