https://www.taxtmi.com/caselaws?id=49991 Composite goods are classified under the component that gives them their essential character under Rule 3(b), not by weight or value alone. Flanged bobbins, consisting of a hollow aluminium tube with plastic around it, were treated as articles of aluminium because the tube gave the product its principal wrapping and unwinding function, so classification under sub-heading 7616.90 was upheld. Where clearances were made on the basis of classification lists approved by the department, later recovery of differential duty was held unsustainable, because such clearances do not amount to a short levy merely due to a subsequent change in view. en-us Tue, 08 Feb 2000 00:00:00 +0530 Wed, 18 Aug 2010 18:50:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49991 Composite goods are classified under the component that gives them their essential character under Rule 3(b), not by weight or value alone. Flanged bobbins, consisting of a hollow aluminium tube with plastic around it, were treated as articles of aluminium because the tube gave the product its principal wrapping and unwinding function, so classification under sub-heading 7616.90 was upheld. Where clearances were made on the basis of classification lists approved by the department, later recovery of differential duty was held unsustainable, because such clearances do not amount to a short levy merely due to a subsequent change in view. Case-Laws Central Excise Tue, 08 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49991