different manufactured product of iron so lone as iron continues its essential character and the only change was one of corrugation or in shape ... into the form of sheets, it still continues to retain the essential character of iron and we cannot hold that it would fall under
definitely not the spices. The resultant product did not retain essential character of spices but it was blend used as particular known recipe. Hence ... addition for consumption as contended. Also the product did not retain essential character of spices. Hence it appeared that the classification of the product
department was of the view that these forgings had already attained essential character of finished products as parts of motor vehicles and hence by virtue ... character of a motor vehicle part, the character as required for a particular and specific motor vehicle part. The factors, which determine the essential character
provided that, as presented, the incomplete or unfinished goods has the essential character of the complete or finished article. It shall also be taken ... heading also refers to an incomplete item provided it has the essential character of the complete or finished article. The Rule does not state that
shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified ... affect their inclusion in spices provided the resulting mixtures retain the essential character of spices and spices also include products commonly known as masalas
consideration is whether the structure cleared by the Appellants had acquired essential character of a vessel of a particular kind? The said Structure would ... Chapter Heading No. 8906 if the same does not have the essential character of a vessel of a particular kind.
> Note to Chapter
Plap, the Plap should be considered to be having the essential character of straps and, accordingly, in terms of Rule 2(a) of the Interpretative ... considered as a part of Hawai chappal. The "essential character" test under Interpretative Rule 2(a) would fail in respect of the product
that the purpose of affixing steel frame is not to accord essential character but to provide decoration or an embellishment; that the finding that steel ... frame accord essential character is not correct as it has only the decorative value; that steel frame by itself cannot be said
manufacturing process, as there is no
change in the essential character of the goods which remain as
transformer oil which now becomes usable ... continued as such despite the hardening process of hydrogenation. In
its essential character, it was held that such hydrogenated oil
continued to be groundnut
incomplete or unfinished, provided that, incomplete or unfinished goods have the essential character of complete or finished goods. It shall also to be taken ... unfinished goods were also classifiable provided that they had the essential character of complete and finished goods and in fact those goods had such essential
