https://www.taxtmi.com/caselaws?id=86006 Imported duplex electrodes were held to be composite articles in which zinc supplied the electro-chemical function, the film laminate served as the electrolyte, and the carbonaceous coating acted as the carbon electrode. Their composite character did not change the tariff position, and following earlier Tribunal reasoning on similar film-lined electrodes, the goods were correctly classified as parts of primary cells and primary batteries under Tariff Item 8506.90. Classification under Heading 8545.90 as carbon electrodes was rejected. en-us Thu, 19 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 15:50:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86006 Imported duplex electrodes were held to be composite articles in which zinc supplied the electro-chemical function, the film laminate served as the electrolyte, and the carbonaceous coating acted as the carbon electrode. Their composite character did not change the tariff position, and following earlier Tribunal reasoning on similar film-lined electrodes, the goods were correctly classified as parts of primary cells and primary batteries under Tariff Item 8506.90. Classification under Heading 8545.90 as carbon electrodes was rejected. Case-Laws Customs Thu, 19 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86006