https://www.taxtmi.com/caselaws?id=72987 Imported acid oil was classifiable under Tariff Heading 15.08/13 as acid oil from refining because classification under Rule 1 follows the terms of the heading and, under Rule 3(a), the most specific description prevails over a general one. Classification under the Central Excise Tariff or for I.T.C. purposes did not control customs classification, as the relevant enactments operate separately. The goods were therefore correctly assessed under the specific customs entry, and the benefit of Notification No. 42/79-Cus. was denied. en-us Wed, 27 May 1987 00:00:00 +0530 Thu, 26 May 2011 13:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72987 Imported acid oil was classifiable under Tariff Heading 15.08/13 as acid oil from refining because classification under Rule 1 follows the terms of the heading and, under Rule 3(a), the most specific description prevails over a general one. Classification under the Central Excise Tariff or for I.T.C. purposes did not control customs classification, as the relevant enactments operate separately. The goods were therefore correctly assessed under the specific customs entry, and the benefit of Notification No. 42/79-Cus. was denied. Case-Laws Central Excise Wed, 27 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72987