https://www.taxtmi.com/caselaws?id=92155 End cuttings of bead wire rings coated with rubber were classified by reference to their dominant and essential constituent. Because the goods consisted of steel wire with only a rubber coating, the product was to be classified according to the predominant material and not the surface coating alone. On that basis, the end cuttings were correctly treated as steel scrap under Heading 72.04 rather than rubber scrap under Heading 40.04. en-us Fri, 16 Jul 1999 00:00:00 +0530 Tue, 25 Oct 2011 11:48:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92155 End cuttings of bead wire rings coated with rubber were classified by reference to their dominant and essential constituent. Because the goods consisted of steel wire with only a rubber coating, the product was to be classified according to the predominant material and not the surface coating alone. On that basis, the end cuttings were correctly treated as steel scrap under Heading 72.04 rather than rubber scrap under Heading 40.04. Case-Laws Central Excise Fri, 16 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92155