https://www.taxtmi.com/caselaws?id=80528 White cement was treated as classifiable under Tariff Item 23(1) as ordinary Portland cement because the tariff entry was inclusive and the imported goods satisfied the relevant chemical and physical specifications. Classification depended on the statutory description and governing specifications of the commodity, not on colour alone or on the different end-use of white cement. The residuary entry was therefore not applicable, and the construction of the tariff entry was broad enough to cover a product answering to the specifications of ordinary Portland cement. en-us Fri, 30 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 15:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80528 White cement was treated as classifiable under Tariff Item 23(1) as ordinary Portland cement because the tariff entry was inclusive and the imported goods satisfied the relevant chemical and physical specifications. Classification depended on the statutory description and governing specifications of the commodity, not on colour alone or on the different end-use of white cement. The residuary entry was therefore not applicable, and the construction of the tariff entry was broad enough to cover a product answering to the specifications of ordinary Portland cement. Case-Laws Customs Fri, 30 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80528