https://www.taxtmi.com/caselaws?id=47985 Glass fibre reinforced plastics made by impregnating glass fibre mat with resin were treated as composite goods for tariff classification. Applying Rule 3(b) of the Rules for Interpretation of Tariff Entries, the product had to be classified according to the component that gave it its essential character. Because the plastic component imparted the stiffness and functional utility needed for use in roofs, partitions and similar applications, the essential character was held to lie in plastic rather than glass fibre. The article was therefore classified under Heading 39.20 as an article of plastic, and not under Heading 70.14 as glass fibres. en-us Thu, 29 Mar 2007 00:00:00 +0530 Fri, 03 Apr 2015 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47985 Glass fibre reinforced plastics made by impregnating glass fibre mat with resin were treated as composite goods for tariff classification. Applying Rule 3(b) of the Rules for Interpretation of Tariff Entries, the product had to be classified according to the component that gave it its essential character. Because the plastic component imparted the stiffness and functional utility needed for use in roofs, partitions and similar applications, the essential character was held to lie in plastic rather than glass fibre. The article was therefore classified under Heading 39.20 as an article of plastic, and not under Heading 70.14 as glass fibres. Case-Laws Central Excise Thu, 29 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47985