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    <title>Powder Coating Classification for VAT and Sales Tax Hinges on Epoxide or Polyester Resins, per Rule 3(b).</title>
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    <description>Classification of goods - powder quoting material - The product namely powder coating material is primarily composed of &#039;Epoxide Resins&#039; or &#039;Polyester Resins&#039; and additional items are merely additives. Therefore, in terms of Rule 3(b) of General Rules of Interpretation, the classification shall be determined on the basis of &#039;Epoxy Resin&#039; or &#039;Polyester Resin&#039;. - HC</description>
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