https://www.taxtmi.com/caselaws?id=208900 Imported super concentrates used only as inputs for antifreeze coolant manufacture were not "anti-freezing preparations" under heading 3820 00 00 because they were not ready for direct use in the imported form. Rule 2(a) was inapplicable since the goods were chemical mixtures, not incomplete or unfinished articles, and Rule 2(b) led to Rule 3 without changing the result. Rule 3(a) did not assist because heading 3820 did not fit, and Rule 3(b) failed because no single constituent gave the goods their essential character as antifreeze coolant. The products therefore fell within the residuary chemical heading 3824 90 90. en-us Fri, 27 Jan 2012 00:00:00 +0530 Thu, 07 Nov 2013 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208900 Imported super concentrates used only as inputs for antifreeze coolant manufacture were not "anti-freezing preparations" under heading 3820 00 00 because they were not ready for direct use in the imported form. Rule 2(a) was inapplicable since the goods were chemical mixtures, not incomplete or unfinished articles, and Rule 2(b) led to Rule 3 without changing the result. Rule 3(a) did not assist because heading 3820 did not fit, and Rule 3(b) failed because no single constituent gave the goods their essential character as antifreeze coolant. The products therefore fell within the residuary chemical heading 3824 90 90. Case-Laws Customs Fri, 27 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208900