https://www.taxtmi.com/caselaws?id=221883 A combipack consisting of an insecticide refill bottle and an electro-thermic apparatus was classified by applying the General Rules for Interpretation, especially Rule 3(b) for composite goods and retail sets. Because the apparatus functioned only as a delivery mechanism and the refill provided the real mosquito-repellent function, the set's essential character was derived from the refill. The combipack was therefore correctly classifiable under Chapter Heading 3808.10 and not under Chapter Heading 8516. en-us Mon, 25 Jun 2012 00:00:00 +0530 Thu, 04 Apr 2013 22:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221883 A combipack consisting of an insecticide refill bottle and an electro-thermic apparatus was classified by applying the General Rules for Interpretation, especially Rule 3(b) for composite goods and retail sets. Because the apparatus functioned only as a delivery mechanism and the refill provided the real mosquito-repellent function, the set's essential character was derived from the refill. The combipack was therefore correctly classifiable under Chapter Heading 3808.10 and not under Chapter Heading 8516. Case-Laws Central Excise Mon, 25 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221883