https://www.taxtmi.com/caselaws?id=74532 Imported tape deck mechanisms and plastic moulded components were held to be more specifically classifiable as component parts of cassette tape recorders under Heading 92.01/13, rather than as articles of plastic under Chapter 39.07. The more specific customs classification prevailed over the general plastic heading, so the goods did not qualify for exemption under Notification No. 228/76-Cus. The reference to Item 15A(2) of the Central Excise Tariff did not alter the customs classification. Refund was therefore not available. en-us Wed, 25 Nov 1987 00:00:00 +0530 Thu, 09 Jun 2011 14:49:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74532 Imported tape deck mechanisms and plastic moulded components were held to be more specifically classifiable as component parts of cassette tape recorders under Heading 92.01/13, rather than as articles of plastic under Chapter 39.07. The more specific customs classification prevailed over the general plastic heading, so the goods did not qualify for exemption under Notification No. 228/76-Cus. The reference to Item 15A(2) of the Central Excise Tariff did not alter the customs classification. Refund was therefore not available. Case-Laws Central Excise Wed, 25 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74532