https://www.taxtmi.com/caselaws?id=83070 Vinyl floor coverings containing asbestos sheet as the major component were treated as classifiable under Tariff Item 22F(4), because the tariff wording did not require mineral fibres to exceed 50 per cent by weight. The composition and predominant character of the product were considered more relevant than end-use alone, and the fact that the goods were used as flooring did not by itself attract the rival entry. The product was therefore held to fall under Tariff Item 22F(4) rather than Tariff Item 22G, in favour of the assessee. en-us Wed, 16 Feb 1994 00:00:00 +0530 Sat, 09 Jul 2011 13:00:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83070 Vinyl floor coverings containing asbestos sheet as the major component were treated as classifiable under Tariff Item 22F(4), because the tariff wording did not require mineral fibres to exceed 50 per cent by weight. The composition and predominant character of the product were considered more relevant than end-use alone, and the fact that the goods were used as flooring did not by itself attract the rival entry. The product was therefore held to fall under Tariff Item 22F(4) rather than Tariff Item 22G, in favour of the assessee. Case-Laws Central Excise Wed, 16 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83070