https://www.taxtmi.com/caselaws?id=80401 Vulcanised fibre sheets are classifiable under the specific tariff entry for vulcanised fibre in Heading 39.13, sub-heading 3913.30, rather than under the broader plastics entry in Heading 39.20, sub-heading 3920.31. Chapter Note 6 to Chapter 39 restricts "primary forms" to bulk forms such as blocks, lumps, powders, granules and flakes; sheets do not fall within those forms, even though vulcanised fibre may be manufactured as sheets, rolls, rods and tubes. The specific entry must be given effect where the goods squarely answer its description, and a general description cannot displace it if that would render the specific tariff item redundant. en-us Tue, 12 Dec 1989 00:00:00 +0530 Thu, 16 Jun 2011 15:52:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80401 Vulcanised fibre sheets are classifiable under the specific tariff entry for vulcanised fibre in Heading 39.13, sub-heading 3913.30, rather than under the broader plastics entry in Heading 39.20, sub-heading 3920.31. Chapter Note 6 to Chapter 39 restricts "primary forms" to bulk forms such as blocks, lumps, powders, granules and flakes; sheets do not fall within those forms, even though vulcanised fibre may be manufactured as sheets, rolls, rods and tubes. The specific entry must be given effect where the goods squarely answer its description, and a general description cannot displace it if that would render the specific tariff item redundant. Case-Laws Central Excise Tue, 12 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80401