https://www.taxtmi.com/caselaws?id=756776 Imported aluminium circles with stainless steel attached at the bottom were treated as composite goods, and classification followed the predominating metal because aluminium constituted the bulk of the article by weight while the stainless steel component was negligible and served only a functional purpose for induction cooking. Rule 2(b) of the General Rules for the Interpretation of the Import Tariff, read with Note 7 to Section XV, supported classification under Heading 7606 as aluminium circles. Heading 7616, being residuary, could not be invoked without material displacing the specific heading or showing the declared classification to be wrong. en-us Fri, 26 Jul 2024 00:00:00 +0530 Fri, 09 Aug 2024 08:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756776 Imported aluminium circles with stainless steel attached at the bottom were treated as composite goods, and classification followed the predominating metal because aluminium constituted the bulk of the article by weight while the stainless steel component was negligible and served only a functional purpose for induction cooking. Rule 2(b) of the General Rules for the Interpretation of the Import Tariff, read with Note 7 to Section XV, supported classification under Heading 7606 as aluminium circles. Heading 7616, being residuary, could not be invoked without material displacing the specific heading or showing the declared classification to be wrong. Case-Laws Customs Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756776