https://www.taxtmi.com/caselaws?id=74435 Classification of an imported hand-operated knitting machine turned on its real character and capability, not on catalogue references, price, or occasional household use. The machine's ability to produce sophisticated designs and its industrial use did not make it a domestic knitting machine; it was therefore classifiable under the residual heading for machines not elsewhere specified. The attempt to invoke Interpretative Rule 3 on the basis of doubt was rejected because that rule applies only where goods are genuinely classifiable under both competing headings. en-us Wed, 17 Jun 1987 00:00:00 +0530 Wed, 08 Jun 2011 17:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74435 Classification of an imported hand-operated knitting machine turned on its real character and capability, not on catalogue references, price, or occasional household use. The machine's ability to produce sophisticated designs and its industrial use did not make it a domestic knitting machine; it was therefore classifiable under the residual heading for machines not elsewhere specified. The attempt to invoke Interpretative Rule 3 on the basis of doubt was rejected because that rule applies only where goods are genuinely classifiable under both competing headings. Case-Laws Customs Wed, 17 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74435