Specific import classification controls when goods fit the policy description, even if they also overlap with a broader category.

Imported paper that satisfied the specific description of base paper for waxing and impregnation under Appendix 5 of the Import Policy could not be reclassified as decorative paper under the broader Appendix 3 entry merely because it might also serve a decorative use. The chemical examiner's report and the record supported the finding that the goods answered the base paper description, and the policy language had to be applied as written. Classification under the decorative paper entry was therefore unsustainable, and clearance under the base paper provision was directed.

---

---

Issues: Whether the imported paper was classifiable as base paper for waxing, impregnation and coating under Entry No. 29 of Appendix 5 of the Import Policy AM 1983-84, or as decorative paper under Entry No. 129 of Appendix 3 of the same Policy.

Analysis: The imported goods were found, on the record and the chemical examiner's report, to be usable as base paper for waxing and impregnation. The distinction drawn by the policy between base paper and decorative paper was material, and the mere fact that some decorative papers might also be capable of similar use did not convert the specific base paper entry into a generic one. The policy language had to be given effect as written, and the department had not displaced the finding that the goods answered the description of base paper under Appendix 5.

Conclusion: The goods were entitled to clearance under Entry No. 29 of Appendix 5, and the contrary classification under Appendix 3 was not sustainable.

Final Conclusion: The appeal succeeded, the order of confiscation and restricted clearance was set aside, and clearance under the import policy provision applicable to base paper was directed.

Ratio Decidendi: Where imported goods satisfy the specific description in the import policy, they cannot be denied that classification merely because they may also resemble or overlap with a broader commercial category.

---