https://www.taxtmi.com/caselaws?id=210237 Imported goods described as sulphonated fish oil with additives were held to fall under the more specific tariff heading for sulphonated fish oil, because the department failed to prove that the additives altered the product's essential character. The chemical report did not identify the additives or their nature and quantity, and the technical material still treated the product as oil based on sulphonated fish oil. Rule 3(a) of the Customs Tariff Interpretation Rules required preference for the specific description over the broader heading for textile or leather treatment preparations, so classification under heading 3402.90.20 was correct. en-us Wed, 22 Jun 2011 00:00:00 +0530 Fri, 23 Nov 2012 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210237 Imported goods described as sulphonated fish oil with additives were held to fall under the more specific tariff heading for sulphonated fish oil, because the department failed to prove that the additives altered the product's essential character. The chemical report did not identify the additives or their nature and quantity, and the technical material still treated the product as oil based on sulphonated fish oil. Rule 3(a) of the Customs Tariff Interpretation Rules required preference for the specific description over the broader heading for textile or leather treatment preparations, so classification under heading 3402.90.20 was correct. Case-Laws Customs Wed, 22 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210237