https://www.taxtmi.com/caselaws?id=83876 Classification of a composite imported article depended on its essential character and the proper use of the tariff interpretative rules. The goods comprised a carbon layer, zinc sheet and laminated paper carrying electrolyte, and were not understood as carbon electrodes or battery carbons. Interpretative Rule 2(b) was held inapplicable because it does not govern composite goods made of different materials. The correct approach was under Interpretative Rule 3, under which the article was treated as more akin to a complete primary cell without its jacket. It was therefore classified under Heading 85.03 and not under Heading 85.18/27(1). en-us Thu, 22 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 14:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83876 Classification of a composite imported article depended on its essential character and the proper use of the tariff interpretative rules. The goods comprised a carbon layer, zinc sheet and laminated paper carrying electrolyte, and were not understood as carbon electrodes or battery carbons. Interpretative Rule 2(b) was held inapplicable because it does not govern composite goods made of different materials. The correct approach was under Interpretative Rule 3, under which the article was treated as more akin to a complete primary cell without its jacket. It was therefore classified under Heading 85.03 and not under Heading 85.18/27(1). Case-Laws Customs Thu, 22 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83876