https://www.taxtmi.com/caselaws?id=116796 The Tribunal upheld the classification of Deodoriser LTC Catalyst as a deodorizer under heading 6815.99 in the Customs Tariff Act, rejecting the appellants' argument that it should be classified as a catalyst under heading 3815.19. Despite its catalytic properties, the product was determined to primarily function as a deodorizer based on its use and marketing. The decision emphasizes the significance of considering a product's primary function and intended purpose in its classification under the Customs Tariff Act. en-us Thu, 22 Sep 2005 00:00:00 +0530 Sat, 16 Jun 2012 16:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116796 The Tribunal upheld the classification of Deodoriser LTC Catalyst as a deodorizer under heading 6815.99 in the Customs Tariff Act, rejecting the appellants' argument that it should be classified as a catalyst under heading 3815.19. Despite its catalytic properties, the product was determined to primarily function as a deodorizer based on its use and marketing. The decision emphasizes the significance of considering a product's primary function and intended purpose in its classification under the Customs Tariff Act. Case-Laws Customs Thu, 22 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116796