https://www.taxtmi.com/caselaws?id=80019 Liquid paraffin imported as such was held to fall under the specific entry for liquid paraffin in Notification No. 115/86-Cus., not the broader lubricating oil entry, because a specific tariff description prevails and end use was not required where the product was expressly named. For the alternative excise issue, purified pharmacopeal-grade liquid paraffin IP/BP/USP was treated as classifiable as a medicament under Heading 3003.20, since it was suitable for medicinal use and no material showed it to be a mixed product or patent or proprietary medicine. The result was that the customs classification was sustained while the medicinal classification claim succeeded. en-us Wed, 15 Feb 1989 00:00:00 +0530 Tue, 14 Jun 2011 11:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80019 Liquid paraffin imported as such was held to fall under the specific entry for liquid paraffin in Notification No. 115/86-Cus., not the broader lubricating oil entry, because a specific tariff description prevails and end use was not required where the product was expressly named. For the alternative excise issue, purified pharmacopeal-grade liquid paraffin IP/BP/USP was treated as classifiable as a medicament under Heading 3003.20, since it was suitable for medicinal use and no material showed it to be a mixed product or patent or proprietary medicine. The result was that the customs classification was sustained while the medicinal classification claim succeeded. Case-Laws Customs Wed, 15 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80019