https://www.taxtmi.com/caselaws?id=83876 Composite imported goods comprising a carbon layer, zinc sheet and laminated paper carrying electrolyte were classified by applying Interpretative Rule 3 rather than Rule 2(b), which did not govern composite goods made of different materials. As the product was neither described nor understood as carbon electrodes or battery carbons, it was considered more akin to a complete primary cell without its jacket. The goods therefore fell under the specific tariff entry for primary cells and parts thereof, Heading 85.03, rather than 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 Composite imported goods comprising a carbon layer, zinc sheet and laminated paper carrying electrolyte were classified by applying Interpretative Rule 3 rather than Rule 2(b), which did not govern composite goods made of different materials. As the product was neither described nor understood as carbon electrodes or battery carbons, it was considered more akin to a complete primary cell without its jacket. The goods therefore fell under the specific tariff entry for primary cells and parts thereof, Heading 85.03, rather than Heading 85.18/27(1). Case-Laws Customs Thu, 22 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83876