https://www.taxtmi.com/caselaws?id=51891 Floor tiles must be classified by the ingredient that gives them their essential character under Note 2(a) of the General Rules for Interpretation; predominance alone is not decisive. On the evidence, no technical material showed that plastic, rather than limestone, imparted the essential character, and the market-parlance claim was unsupported. Misleading advertisements could not control tariff classification. The tiles were therefore classifiable under Heading 6807.00 and not under Heading 3918.10, so the Department's appeal failed. en-us Tue, 17 Jun 2003 00:00:00 +0530 Wed, 29 Sep 2010 10:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51891 Floor tiles must be classified by the ingredient that gives them their essential character under Note 2(a) of the General Rules for Interpretation; predominance alone is not decisive. On the evidence, no technical material showed that plastic, rather than limestone, imparted the essential character, and the market-parlance claim was unsupported. Misleading advertisements could not control tariff classification. The tiles were therefore classifiable under Heading 6807.00 and not under Heading 3918.10, so the Department's appeal failed. Case-Laws Central Excise Tue, 17 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51891