https://www.taxtmi.com/caselaws?id=74229 Imported boiler tubes used as spare parts for boilers in thermal power stations were classified under the specific tariff heading for tubes and pipes for boilers, because the invoice, supporting certificates and import licence all described them as genuine replacement boiler tubes. On that record, the residual higher-rated sub-heading could not apply. The departmental classification was rejected and the assessee obtained relief on the lower-rated heading. en-us Tue, 20 Oct 1987 00:00:00 +0530 Tue, 07 Jun 2011 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74229 Imported boiler tubes used as spare parts for boilers in thermal power stations were classified under the specific tariff heading for tubes and pipes for boilers, because the invoice, supporting certificates and import licence all described them as genuine replacement boiler tubes. On that record, the residual higher-rated sub-heading could not apply. The departmental classification was rejected and the assessee obtained relief on the lower-rated heading. Case-Laws Customs Tue, 20 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74229