https://www.taxtmi.com/caselaws?id=467185 Classification of a formulated wax mixture turned on application of the General Interpretative Rules for mixtures: Rule 2(b) and Rule 3 were applied because the product contains paraffin and microcrystalline wax in comparable proportions and no single component was shown to impart the essential character. As no heading provided a more specific description and essential character could not be ascribed solely to one constituent, Rule 3(c) (last-in-numerical-order/residuary rule) was applied, resulting in classification under the residuary tariff entry within Heading 2712. en-us Tue, 20 Feb 2024 00:00:00 +0530 Tue, 10 Mar 2026 08:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467185 Classification of a formulated wax mixture turned on application of the General Interpretative Rules for mixtures: Rule 2(b) and Rule 3 were applied because the product contains paraffin and microcrystalline wax in comparable proportions and no single component was shown to impart the essential character. As no heading provided a more specific description and essential character could not be ascribed solely to one constituent, Rule 3(c) (last-in-numerical-order/residuary rule) was applied, resulting in classification under the residuary tariff entry within Heading 2712. Case-Laws Customs Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467185