https://www.taxtmi.com/caselaws?id=107399 Shapeless plastic crayon compound was classified by reference to the tariff descriptions and the General Interpretative Rules. Because the product had the essential characteristics, composition and use of a finished crayon, and only required shaping before completion, it fell within unfinished goods having the essential character of the finished article under General Interpretative Rule 2(a). General Interpretative Rule 4 also supported classification by reference to the goods' true character. The shape of the product was immaterial where the basic characteristics of crayons were present, so it was classifiable under sub-heading 9609.00 and not under sub-heading 3204.19. en-us Thu, 17 Apr 2003 00:00:00 +0530 Thu, 22 Mar 2012 12:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107399 Shapeless plastic crayon compound was classified by reference to the tariff descriptions and the General Interpretative Rules. Because the product had the essential characteristics, composition and use of a finished crayon, and only required shaping before completion, it fell within unfinished goods having the essential character of the finished article under General Interpretative Rule 2(a). General Interpretative Rule 4 also supported classification by reference to the goods' true character. The shape of the product was immaterial where the basic characteristics of crayons were present, so it was classifiable under sub-heading 9609.00 and not under sub-heading 3204.19. Case-Laws Central Excise Thu, 17 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107399