https://www.taxtmi.com/caselaws?id=467091 Sanceler EM-2, a deliberate mixture of five vulcanisation accelerators and polybutene, was held classifiable under CTH 3812 10 00 as Prepared Rubber Accelerators. Applying the General Rules of Interpretation, the Authority applied Rule 3 and Rule 2(b) to classify mixtures by the heading giving the most specific description; the HSN Explanatory Notes and the supplier's characterization supported that the mixture's function and essential character are those of prepared rubber accelerators. The presence of an individual component (TMTD) did not displace classification where the product as a whole matched the specific heading. en-us Thu, 29 Aug 2024 00:00:00 +0530 Fri, 06 Mar 2026 08:24:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467091 Sanceler EM-2, a deliberate mixture of five vulcanisation accelerators and polybutene, was held classifiable under CTH 3812 10 00 as Prepared Rubber Accelerators. Applying the General Rules of Interpretation, the Authority applied Rule 3 and Rule 2(b) to classify mixtures by the heading giving the most specific description; the HSN Explanatory Notes and the supplier's characterization supported that the mixture's function and essential character are those of prepared rubber accelerators. The presence of an individual component (TMTD) did not displace classification where the product as a whole matched the specific heading. Case-Laws Customs Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467091