https://www.taxtmi.com/caselaws?id=81963 Imported goods marketed and functionally identified as a board were classified under Heading 68.08 as boards of vegetable fibre agglomerated with mineral binders, not as chemical products under Heading 38.23 or under the residuary Heading 68.15. The tariff description and commercial identity of the product matched Chapter 68 more closely than the chemical-product heading. Rule 3(b) of the General Rules for Interpretation was inapplicable because the goods could be classified by the heading terms themselves under the primary classification rules; the essential character test is used only where competing headings remain unresolved. en-us Fri, 31 Jul 1992 00:00:00 +0530 Fri, 01 Jul 2011 10:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81963 Imported goods marketed and functionally identified as a board were classified under Heading 68.08 as boards of vegetable fibre agglomerated with mineral binders, not as chemical products under Heading 38.23 or under the residuary Heading 68.15. The tariff description and commercial identity of the product matched Chapter 68 more closely than the chemical-product heading. Rule 3(b) of the General Rules for Interpretation was inapplicable because the goods could be classified by the heading terms themselves under the primary classification rules; the essential character test is used only where competing headings remain unresolved. Case-Laws Customs Fri, 31 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81963