https://www.taxtmi.com/caselaws?id=73217 Cartridge paper of the specified size and grammage was treated as classifiable under Heading 48.01/21(3) as other printing and writing paper, not under the residuary Heading 48.01/21(1). Classification depended on the relative scope of the tariff entries, with the more specific description prevailing over a general or residuary one. The earlier Central Excise decision cited by the Revenue was considered inapposite because it arose under a different tariff structure. Trade understanding and tariff material supported the view that cartridge paper falls within printing and writing paper, and harmonious construction confirmed the specific entry as the proper classification. en-us Tue, 11 Aug 1987 00:00:00 +0530 Mon, 30 May 2011 13:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73217 Cartridge paper of the specified size and grammage was treated as classifiable under Heading 48.01/21(3) as other printing and writing paper, not under the residuary Heading 48.01/21(1). Classification depended on the relative scope of the tariff entries, with the more specific description prevailing over a general or residuary one. The earlier Central Excise decision cited by the Revenue was considered inapposite because it arose under a different tariff structure. Trade understanding and tariff material supported the view that cartridge paper falls within printing and writing paper, and harmonious construction confirmed the specific entry as the proper classification. Case-Laws Central Excise Tue, 11 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73217