https://www.taxtmi.com/caselaws?id=92236 Composite sanitaryware made from synthetic resin mixed with inorganic fillers was classified by reference to the component giving the goods their essential character under Rule 3(b) of the Tariff interpretation rules. The analysis treated the synthetic resin as more than a binder and held that it imparted the essential character to the finished products. On that basis, the goods were classifiable as articles of plastics under sub-heading 3922.90, and not as articles of stone or similar materials under sub-heading 6807.00. en-us Mon, 13 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 12:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92236 Composite sanitaryware made from synthetic resin mixed with inorganic fillers was classified by reference to the component giving the goods their essential character under Rule 3(b) of the Tariff interpretation rules. The analysis treated the synthetic resin as more than a binder and held that it imparted the essential character to the finished products. On that basis, the goods were classifiable as articles of plastics under sub-heading 3922.90, and not as articles of stone or similar materials under sub-heading 6807.00. Case-Laws Central Excise Mon, 13 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92236