https://www.taxtmi.com/caselaws?id=89420 A dual-desk made of wood, combining a two-person bench and a two-person desk, was treated as a composite product for tariff classification. Because it was neither purely a seat nor purely a desk, Tariff Headings 94.01 and 94.03 were both considered applicable. Classification was resolved by applying clause (c) of Rule 3 of the Rules for Interpreting the Central Excise Tariff, under which the heading appearing later in numerical order prevails when the competing headings cannot otherwise be distinguished. The goods were therefore classified under Tariff Heading 94.03 rather than Tariff Heading 94.01. en-us Thu, 29 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 19:00:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89420 A dual-desk made of wood, combining a two-person bench and a two-person desk, was treated as a composite product for tariff classification. Because it was neither purely a seat nor purely a desk, Tariff Headings 94.01 and 94.03 were both considered applicable. Classification was resolved by applying clause (c) of Rule 3 of the Rules for Interpreting the Central Excise Tariff, under which the heading appearing later in numerical order prevails when the competing headings cannot otherwise be distinguished. The goods were therefore classified under Tariff Heading 94.03 rather than Tariff Heading 94.01. Case-Laws Central Excise Thu, 29 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89420