https://www.taxtmi.com/caselaws?id=89366 A cellulosic sponge used for wiping and cleaning household surfaces was not classifiable as a mop under Heading 96.03 because a mop, as understood from the HSN Explanatory Notes and dictionary meanings, requires an absorbent material mounted on a handle or stick. The product was only a sponge piece without a handle and was therefore not goods of the same kind or nature as those covered by Heading 96.03. Rule 3 of the Rules for Interpretation of the Central Excise Tariff was inapplicable since the goods were found classifiable under only one heading. The product was correctly classified under sub-heading 3926.90. en-us Tue, 01 Sep 1998 00:00:00 +0530 Mon, 26 Sep 2011 15:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89366 A cellulosic sponge used for wiping and cleaning household surfaces was not classifiable as a mop under Heading 96.03 because a mop, as understood from the HSN Explanatory Notes and dictionary meanings, requires an absorbent material mounted on a handle or stick. The product was only a sponge piece without a handle and was therefore not goods of the same kind or nature as those covered by Heading 96.03. Rule 3 of the Rules for Interpretation of the Central Excise Tariff was inapplicable since the goods were found classifiable under only one heading. The product was correctly classified under sub-heading 3926.90. Case-Laws Central Excise Tue, 01 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89366