CBSA நியாயாதாரம்
&&The goods meet the terms of heading 36.01 as "propellent powders". As per the Explanatory Notes (EN) to heading 36.01, propellent powders are described as, "… mixtures, the combustion of which produces a large volume of hot gases. These gases generate a propellent effect." Furthermore, the EN also provides that "In the case of propellent powders for rockets, combustion produces a constant pressure and the escape of gases through a nozzle gives the propellent effect." The goods contain grains of potassium nitrate, sulfur, and charcoal that, when ignited, produce a gas that is directed through a nozzle which then provides a propellent effect. Note (3) of the EN's for heading 36.01 further defines propellent powders for rockets of this heading as containing combustible ingredients and ingredients which support combustion. In the chemical compound, the sulfur and charcoal act as the combustion ingredients while the potassium nitrate is the oxidizer that supports the combustion. The good meet the definition of homogeneous propellent powders for rockets as they are composed of essentially organic nitrate (potassium nitrate) with the addition of combustible products (sulfur and charcoal).&&&&Also considered was the suggested heading of 36.04 as it was proposed that the goods met the general description of "pyrotechnic articles". However, as per the EN to heading 36.04 "This heading covers pyrotechnic articles capable of producing luminous, acoustic, gaseous, smoke-producing or incendiary effects". This heading was excluded as per EN 36.04 note (1) as the good does not meet the terms of the heading. Further, EN 36.04 also states that "This heading also includes other pyrotechnic devices not specified in the previous groups". The good is in fact included in the terms of the previous heading of 36.01.&&&&Finally, consideration was given to heading 95.03 as the good met the general description of "Reduced-size ('scale') models and similar recreational models, working or not" as per note 1 of chapter 95, which states, "parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles." However, this heading is excluded as per the General Rules for the Interpretation of the Harmonized System(GIR) Rule 3(a), as the goods are more specifically included in heading 36.01as per EN 36.01 note (3), which specifically provides for the good, "Propellent powders".&&