https://www.taxtmi.com/caselaws?id=74750 Imported film laminate with a paper base and chemical coating was treated as coated paper for tariff purposes because the specific heading for coated or impregnated paper prevailed over the residual heading for chemical products. Rule 3(b) of the Customs Tariff interpretation rules did not override the more specific description, and the goods were not re-characterised by their functional coating. For additional customs duty, liability was sustained under Item 17(2) for coated, impregnated or laminated paper, while the demand under Item 15A(2) was set aside because that classification was not validly supported. en-us Mon, 15 Feb 1988 00:00:00 +0530 Fri, 10 Jun 2011 17:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74750 Imported film laminate with a paper base and chemical coating was treated as coated paper for tariff purposes because the specific heading for coated or impregnated paper prevailed over the residual heading for chemical products. Rule 3(b) of the Customs Tariff interpretation rules did not override the more specific description, and the goods were not re-characterised by their functional coating. For additional customs duty, liability was sustained under Item 17(2) for coated, impregnated or laminated paper, while the demand under Item 15A(2) was set aside because that classification was not validly supported. Case-Laws Customs Mon, 15 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74750