https://www.taxtmi.com/caselaws?id=74977 White lead, described as basic lead carbonate, was treated as an inorganic salt of a metal and classified under the tariff heading for salts and peroxysalts of inorganic acids and metals, specifically sub-heading 2805.90, because no more specific description applied under the pre-amended tariff. After the 10-2-1987 tariff amendment, it continued to fall under Heading 28.36 as a carbonate not otherwise specified, specifically sub-heading 2836.90. Heading 2804.60 was held inapplicable because lead carbonate is neither lead oxide nor red lead nor orange lead. The classification principle applied was that goods are classified by their chemical and descriptive identity, and residual headings apply only when no more specific entry covers them. en-us Wed, 30 Aug 1989 00:00:00 +0530 Mon, 13 Jun 2011 17:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74977 White lead, described as basic lead carbonate, was treated as an inorganic salt of a metal and classified under the tariff heading for salts and peroxysalts of inorganic acids and metals, specifically sub-heading 2805.90, because no more specific description applied under the pre-amended tariff. After the 10-2-1987 tariff amendment, it continued to fall under Heading 28.36 as a carbonate not otherwise specified, specifically sub-heading 2836.90. Heading 2804.60 was held inapplicable because lead carbonate is neither lead oxide nor red lead nor orange lead. The classification principle applied was that goods are classified by their chemical and descriptive identity, and residual headings apply only when no more specific entry covers them. Case-Laws Central Excise Wed, 30 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74977