https://www.taxtmi.com/caselaws?id=44346 Tariff Item 65 applied only to accelerators and antioxidants used as rubber processing chemicals; the decisive test was whether the substance's predominant or common use was as an antioxidant in rubber processing, not merely whether it was chemically an antioxidant. On the facts recorded, BHT was not shown to have that predominant or common use, so it did not fall within Item 65. In the absence of a more specific entry, the residuary Item 68 governed classification. en-us Thu, 03 Oct 1996 00:00:00 +0530 Fri, 25 Jun 2010 16:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44346 Tariff Item 65 applied only to accelerators and antioxidants used as rubber processing chemicals; the decisive test was whether the substance's predominant or common use was as an antioxidant in rubber processing, not merely whether it was chemically an antioxidant. On the facts recorded, BHT was not shown to have that predominant or common use, so it did not fall within Item 65. In the absence of a more specific entry, the residuary Item 68 governed classification. Case-Laws Central Excise Thu, 03 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44346