https://www.taxtmi.com/caselaws?id=3954 Brimstone 90, a sulphur-bentonite mix, was treated as sulphur of all kinds under Heading 25.03 because its essential character remained crude or unrefined sulphur; bentonite only improved handling and release. Heading 38.08 for fungicidal or similar preparations was inapplicable because the product was not shown to be a retail pesticide-type preparation. The exemption for crude or unrefined sulphur therefore applied, and classification turned on the product's true commercial character rather than processing used for agricultural utility. en-us Thu, 08 May 2008 00:00:00 +0530 Wed, 16 Jul 2008 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3954 Brimstone 90, a sulphur-bentonite mix, was treated as sulphur of all kinds under Heading 25.03 because its essential character remained crude or unrefined sulphur; bentonite only improved handling and release. Heading 38.08 for fungicidal or similar preparations was inapplicable because the product was not shown to be a retail pesticide-type preparation. The exemption for crude or unrefined sulphur therefore applied, and classification turned on the product's true commercial character rather than processing used for agricultural utility. Case-Laws Customs Thu, 08 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3954