https://www.taxtmi.com/caselaws?id=167005 Fully finished glass windscreens, both toughened and laminated, were classified under the residuary tariff entry because their processed commercial identity was distinct from ordinary glass and there was no specific tariff heading covering windscreens. Insulating glass units or panels with aluminium tubular frames and desiccant were also treated as composite articles whose classification could not be based only on the glass component; in the absence of a specific entry, the residuary heading applied. The operative principle was that tariff classification turns on the commercial identity and essential character of the finished product, and a composite goods item falls under the residuary entry when no specific description fits. en-us Mon, 30 Apr 1984 00:00:00 +0530 Wed, 03 Dec 2014 12:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167005 Fully finished glass windscreens, both toughened and laminated, were classified under the residuary tariff entry because their processed commercial identity was distinct from ordinary glass and there was no specific tariff heading covering windscreens. Insulating glass units or panels with aluminium tubular frames and desiccant were also treated as composite articles whose classification could not be based only on the glass component; in the absence of a specific entry, the residuary heading applied. The operative principle was that tariff classification turns on the commercial identity and essential character of the finished product, and a composite goods item falls under the residuary entry when no specific description fits. Case-Laws Central Excise Mon, 30 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167005