Specific tariff entry for glass lids prevails over residual glassware heading, defeating the contrary customs classification.

G Type tempered glass lids are classifiable under Heading 7010, because that heading specifically names stoppers, lids and other closures of glass as an independent category. Heading 7013 is only a residual entry for glassware of table, kitchen and similar use and expressly excludes goods covered by Heading 7010. Applying Rule 3(a) of the General Rules of Interpretation, the specific tariff entry prevails over the general residual heading. On that basis, the contrary classification could not be sustained, and the resulting demand, penalty and redemption fine failed.

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Issues: (i) Whether G Type Tempered Glass Lid is classifiable under Heading 7010 or Heading 7013 of the Customs Tariff.

Analysis: Heading 7010 specifically includes stoppers, lids and other closures of glass, and the wording separates that expression from the earlier part of the heading by a semicolon, making it an independent description. Heading 7013 is a residual heading for glassware of table, kitchen and similar use and expressly excludes goods covered by Heading 7010. Applying Rule 3(a) of the General Rules of Interpretation, the specific entry for glass lids under Heading 7010 prevails over the general residual heading.

Conclusion: The goods are classifiable under Heading 7010 and not Heading 7013.

Final Conclusion: The classification dispute was resolved in favour of the importer and the demand, penalty and redemption fine founded on the contrary classification could not survive.

Ratio Decidendi: Where a tariff entry specifically names glass lids, that specific classification must prevail over a general residual heading for glassware, and the semicolon in the tariff description indicates an independent category rather than a conjunctive limitation.

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