https://www.taxtmi.com/caselaws?id=167167 Imported silver powder suspension used to form electrodes in ceramic capacitors was classified by reference to its true commercial and technical character, not merely its silver content. Although the lower authorities relied mainly on the fact that the material contained more than 2% silver, the decisive consideration was that it functioned as a special chemical suspension for processing ceramic substances in electronic component manufacture. On that basis, it was not treated as a silver article under Chapter 71 of the Customs Tariff Act, but as a processing material falling under Chapter 32, with the classification adopted in favour of the importer. en-us Wed, 14 Mar 1984 00:00:00 +0530 Tue, 09 Dec 2014 16:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167167 Imported silver powder suspension used to form electrodes in ceramic capacitors was classified by reference to its true commercial and technical character, not merely its silver content. Although the lower authorities relied mainly on the fact that the material contained more than 2% silver, the decisive consideration was that it functioned as a special chemical suspension for processing ceramic substances in electronic component manufacture. On that basis, it was not treated as a silver article under Chapter 71 of the Customs Tariff Act, but as a processing material falling under Chapter 32, with the classification adopted in favour of the importer. Case-Laws Customs Wed, 14 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167167