https://www.taxtmi.com/caselaws?id=74245 Imported fibre glass reinforced plastic tubes for use in circuit breakers were held to fall under the specific excise tariff heading covering their true description, rather than the residuary entry. That specific classification governed liability to additional duty of customs, which was correctly levied on that basis. The alternative claim to exemption under Notification No. 228/76-Cus. failed because the goods were not classifiable under the residuary heading advanced by the importer. The governing principle applied was that goods specifically covered by a tariff item cannot be moved to a residuary entry when their essential description fits the specific classification. en-us Sun, 29 Mar 1987 00:00:00 +0530 Tue, 07 Jun 2011 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74245 Imported fibre glass reinforced plastic tubes for use in circuit breakers were held to fall under the specific excise tariff heading covering their true description, rather than the residuary entry. That specific classification governed liability to additional duty of customs, which was correctly levied on that basis. The alternative claim to exemption under Notification No. 228/76-Cus. failed because the goods were not classifiable under the residuary heading advanced by the importer. The governing principle applied was that goods specifically covered by a tariff item cannot be moved to a residuary entry when their essential description fits the specific classification. Case-Laws Central Excise Sun, 29 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74245