https://www.taxtmi.com/caselaws?id=73305 Latex foam sponge moulded into bus-seat and scooter-seat shapes remained classifiable as latex foam sponge under Item 16A(1) rather than as motor vehicle parts under Item 68. The moulding process did not create a new commercially distinct article, and the shaped goods retained their essential character as sponge; the residuary entry could not prevail over the specific tariff description. The Tribunal also noted that the goods were described in the classification list as latex foam sponge with shaped uses, reinforcing their identity. Classification therefore followed the specific entry, not the residuary one. en-us Wed, 21 Oct 1987 00:00:00 +0530 Mon, 30 May 2011 18:29:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73305 Latex foam sponge moulded into bus-seat and scooter-seat shapes remained classifiable as latex foam sponge under Item 16A(1) rather than as motor vehicle parts under Item 68. The moulding process did not create a new commercially distinct article, and the shaped goods retained their essential character as sponge; the residuary entry could not prevail over the specific tariff description. The Tribunal also noted that the goods were described in the classification list as latex foam sponge with shaped uses, reinforcing their identity. Classification therefore followed the specific entry, not the residuary one. Case-Laws Central Excise Wed, 21 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73305