https://www.taxtmi.com/caselaws?id=205760 Ujala Supreme, a diluted mixture of Acid Violet Paste and water, was classified by reference to its essential character as a dye material. Where an HSN-linked entry exists under the Assam Value Added Tax Act, 2005, the tariff description must be applied, and Rule 3(b) of the General Rules for Interpretation of the Harmonized System governs mixtures and composite goods by directing classification according to the component giving the goods their essential character. The residuary Fifth Schedule can be used only when no specific entry reasonably covers the product. On that basis, the product was classifiable under Entry 114 of Schedule II-C with HSN 3204 12 94, and not under the higher-rate residuary schedule. en-us Tue, 15 Mar 2011 00:00:00 +0530 Mon, 06 Oct 2014 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205760 Ujala Supreme, a diluted mixture of Acid Violet Paste and water, was classified by reference to its essential character as a dye material. Where an HSN-linked entry exists under the Assam Value Added Tax Act, 2005, the tariff description must be applied, and Rule 3(b) of the General Rules for Interpretation of the Harmonized System governs mixtures and composite goods by directing classification according to the component giving the goods their essential character. The residuary Fifth Schedule can be used only when no specific entry reasonably covers the product. On that basis, the product was classifiable under Entry 114 of Schedule II-C with HSN 3204 12 94, and not under the higher-rate residuary schedule. Case-Laws VAT and Sales Tax Tue, 15 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205760