https://www.taxtmi.com/caselaws?id=91439 An imported product described as a CRC anti-corrosive agent was treated as classifiable under Heading 3811 rather than Heading 2710. The product literature and description showed it functioned as an anti-corrosive preparation, and Heading 3811 specifically covered such goods. Heading 2710 applied only residually to goods not elsewhere specified, and the HSN notes indicated that even preparations containing petroleum oil above the stated limit could fall outside Heading 2710 where a more specific heading was available. The chemical examination report was relevant only to chemical analysis and not determinative of tariff classification. en-us Thu, 20 May 1999 00:00:00 +0530 Tue, 18 Oct 2011 10:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91439 An imported product described as a CRC anti-corrosive agent was treated as classifiable under Heading 3811 rather than Heading 2710. The product literature and description showed it functioned as an anti-corrosive preparation, and Heading 3811 specifically covered such goods. Heading 2710 applied only residually to goods not elsewhere specified, and the HSN notes indicated that even preparations containing petroleum oil above the stated limit could fall outside Heading 2710 where a more specific heading was available. The chemical examination report was relevant only to chemical analysis and not determinative of tariff classification. Case-Laws Customs Thu, 20 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91439