https://www.taxtmi.com/caselaws?id=83917 For tariff classification, the controlling test is the ordinary or predominant use of the goods as understood in common parlance and trade. Arc carbons were classified as parts or accessories of cinematographic projectors under Entry No. 4 because their predominant use was as an aid to cinema equipment, not because they could serve other purposes. Multi-purpose dry cell batteries were not treated as accumulators or storage batteries under Entries No. 3 or 137; before the later specific entry, they fell under Entry No. 38 as electrical goods, while specially marked transistor batteries could qualify as accessories only if predominantly meant for that use. en-us Mon, 20 Mar 1995 00:00:00 +0530 Wed, 31 Dec 2014 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83917 For tariff classification, the controlling test is the ordinary or predominant use of the goods as understood in common parlance and trade. Arc carbons were classified as parts or accessories of cinematographic projectors under Entry No. 4 because their predominant use was as an aid to cinema equipment, not because they could serve other purposes. Multi-purpose dry cell batteries were not treated as accumulators or storage batteries under Entries No. 3 or 137; before the later specific entry, they fell under Entry No. 38 as electrical goods, while specially marked transistor batteries could qualify as accessories only if predominantly meant for that use. Case-Laws VAT and Sales Tax Mon, 20 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83917