https://www.taxtmi.com/caselaws?id=350833 Composite fibre glass pressure vessels and related components are analysed as goods whose finished products contained glass fibre as the predominant material. The text explains that where the tariff contains a specific entry based on the material of manufacture, classification must follow that material-specific heading rather than end use as a part of a water treatment plant. It further notes that Note 2(a) to Section XVI and Chapter Note 1(c) to Chapter 84 support exclusion from Chapter 84 where Heading 70.14 applies. The rival essential-character and end-use approach is distinguished on these facts, and the material-based classification prevails. en-us Wed, 08 Nov 2017 00:00:00 +0530 Wed, 04 Jul 2018 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350833 Composite fibre glass pressure vessels and related components are analysed as goods whose finished products contained glass fibre as the predominant material. The text explains that where the tariff contains a specific entry based on the material of manufacture, classification must follow that material-specific heading rather than end use as a part of a water treatment plant. It further notes that Note 2(a) to Section XVI and Chapter Note 1(c) to Chapter 84 support exclusion from Chapter 84 where Heading 70.14 applies. The rival essential-character and end-use approach is distinguished on these facts, and the material-based classification prevails. Case-Laws Central Excise Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350833