https://www.taxtmi.com/caselaws?id=88095 Composite protective covers for textile machinery, lathes and tanks were examined for tariff classification where plastic predominated by weight and glass fibre formed the lesser component. Heading 70.14 was held inapplicable because the goods had to answer that description, and the Harmonised System notes excluded semi-finished products and articles made by compressing glass fibres with plastics that had lost the character of glass-fibre articles. Rule 3(a) of the Interpretation Rules was considered, but it did not support the Revenue's preferred heading on these facts, so the articles were not classifiable under Tariff Heading 70.14. en-us Fri, 19 Dec 1997 00:00:00 +0530 Thu, 15 Sep 2011 10:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88095 Composite protective covers for textile machinery, lathes and tanks were examined for tariff classification where plastic predominated by weight and glass fibre formed the lesser component. Heading 70.14 was held inapplicable because the goods had to answer that description, and the Harmonised System notes excluded semi-finished products and articles made by compressing glass fibres with plastics that had lost the character of glass-fibre articles. Rule 3(a) of the Interpretation Rules was considered, but it did not support the Revenue's preferred heading on these facts, so the articles were not classifiable under Tariff Heading 70.14. Case-Laws Central Excise Fri, 19 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88095