https://www.taxtmi.com/caselaws?id=325164 Composite missile containers made mainly of plastic and glass fibre were classified by reference to the material giving them their essential character, because no specific tariff entry covered them. Rule 3(b) of the Tariff Interpretation Rules required classification of composite goods according to the predominant component, and the analysis showed plastic to be the dominant ingredient. Classification could not be determined by end use. The containers were therefore classifiable under Chapter 39 rather than Chapter 70, consistent with earlier precedent on essential character. en-us Thu, 04 Feb 2016 00:00:00 +0530 Wed, 02 Nov 2016 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325164 Composite missile containers made mainly of plastic and glass fibre were classified by reference to the material giving them their essential character, because no specific tariff entry covered them. Rule 3(b) of the Tariff Interpretation Rules required classification of composite goods according to the predominant component, and the analysis showed plastic to be the dominant ingredient. Classification could not be determined by end use. The containers were therefore classifiable under Chapter 39 rather than Chapter 70, consistent with earlier precedent on essential character. Case-Laws Central Excise Thu, 04 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325164