https://www.taxtmi.com/caselaws?id=118265 Flanged bobbins comprising an aluminium tube with plastic flanges are classified according to the component that gives the composite product its essential character under Rule 3(b) of the tariff interpretation rules. The aluminium tube enables the bobbin to perform its yarn-winding function, while the plastic flanges provide only support, protection and convenience. The relevant section and chapter notes do not displace this essential-character assessment. Accordingly, the bobbins fall under Heading 7616.90 as articles of aluminium, sustaining the duty demand arising from reclassification. en-us Mon, 22 May 2006 00:00:00 +0530 Fri, 29 Jun 2012 15:58:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118265 Flanged bobbins comprising an aluminium tube with plastic flanges are classified according to the component that gives the composite product its essential character under Rule 3(b) of the tariff interpretation rules. The aluminium tube enables the bobbin to perform its yarn-winding function, while the plastic flanges provide only support, protection and convenience. The relevant section and chapter notes do not displace this essential-character assessment. Accordingly, the bobbins fall under Heading 7616.90 as articles of aluminium, sustaining the duty demand arising from reclassification. Case-Laws Central Excise Mon, 22 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118265