https://www.taxtmi.com/caselaws?id=86077 Tariff classification under Chapter 39 depended on the chapter notes, especially Notes 10 and 11, which required Heading 39.25 to be applied to articles not covered by earlier headings and to structural elements used in floors, walls, partitions, ceilings or roofs. Fibre glass reinforced polyester roofings and wrinkled glass were commercially treated as FRP roofings and used as builders' ware and for partitions, and no contrary material displaced that character. On that basis, the goods were classifiable under Heading 3925.90, not Heading 3920.31, because rigidity alone did not shift them to the earlier heading. en-us Fri, 13 Dec 1996 00:00:00 +0530 Wed, 10 Aug 2011 11:02:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86077 Tariff classification under Chapter 39 depended on the chapter notes, especially Notes 10 and 11, which required Heading 39.25 to be applied to articles not covered by earlier headings and to structural elements used in floors, walls, partitions, ceilings or roofs. Fibre glass reinforced polyester roofings and wrinkled glass were commercially treated as FRP roofings and used as builders' ware and for partitions, and no contrary material displaced that character. On that basis, the goods were classifiable under Heading 3925.90, not Heading 3920.31, because rigidity alone did not shift them to the earlier heading. Case-Laws Central Excise Fri, 13 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86077