https://www.taxtmi.com/caselaws?id=45035 Classification under Tariff Item 22F(iv) turned on whether mineral fibres predominated in weight in the composite product. The Court applied the governing interpretation that "predominate in weight" means the relevant constituent has a greater weight percentage than the other constituents, and rejected the narrower view that the fibre must form the bulk of the product. On that basis, the products fell within Tariff Item 22F(iv), and the Tribunal's contrary approach was unsustainable. en-us Thu, 01 Aug 1996 00:00:00 +0530 Thu, 08 Jul 2010 10:22:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45035 Classification under Tariff Item 22F(iv) turned on whether mineral fibres predominated in weight in the composite product. The Court applied the governing interpretation that "predominate in weight" means the relevant constituent has a greater weight percentage than the other constituents, and rejected the narrower view that the fibre must form the bulk of the product. On that basis, the products fell within Tariff Item 22F(iv), and the Tribunal's contrary approach was unsustainable. Case-Laws Central Excise Thu, 01 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45035