https://www.taxtmi.com/caselaws?id=118265 Composite flanged bobbins made from an aluminium tube with plastic flanges were classified by applying Rule 3(b) on essential character, because the aluminium tube was the component that gave the article its functional identity as a bobbin and the plastic flanges were merely ancillary support. The section and chapter notes relied on by the assessee did not displace that tariff principle. Accordingly, the goods were treated as articles of aluminium under Heading 7616.90, and the duty demand based on reclassification was upheld. 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 Composite flanged bobbins made from an aluminium tube with plastic flanges were classified by applying Rule 3(b) on essential character, because the aluminium tube was the component that gave the article its functional identity as a bobbin and the plastic flanges were merely ancillary support. The section and chapter notes relied on by the assessee did not displace that tariff principle. Accordingly, the goods were treated as articles of aluminium under Heading 7616.90, and the duty demand based on reclassification was upheld. Case-Laws Central Excise Mon, 22 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118265