https://www.taxtmi.com/caselaws?id=76261 Slag pots or slag ladle cups used in metallurgy and metal foundries were classified under Chapter Heading 8454.10 as ladles, because that heading specifically covers industrial ladles and their essential function was handling and transporting molten slag at high temperatures. Chapter Heading 8609.00, being a general transport-container entry, did not prevail over the specific tariff description. The presence of wheels, an under-frame or carriage arrangement did not change the essential character of the goods. The classification claimed by the assessee was accepted, entitling it to the notification benefit and consequential relief. en-us Mon, 05 Oct 2009 00:00:00 +0530 Thu, 17 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76261 Slag pots or slag ladle cups used in metallurgy and metal foundries were classified under Chapter Heading 8454.10 as ladles, because that heading specifically covers industrial ladles and their essential function was handling and transporting molten slag at high temperatures. Chapter Heading 8609.00, being a general transport-container entry, did not prevail over the specific tariff description. The presence of wheels, an under-frame or carriage arrangement did not change the essential character of the goods. The classification claimed by the assessee was accepted, entitling it to the notification benefit and consequential relief. Case-Laws Central Excise Mon, 05 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76261