https://www.taxtmi.com/caselaws?id=80744 Industrial nylon yarn capable of use both in tyres and in belting was not confined to the specific description "Nylon tyre yarn" under Serial No. 3 of Notification No. 38-Customs dated 1 March 1978. The term was not defined, and the product literature showed multiple applications, including conveyor belts, so a specific label could not be attached merely because the yarn could also be used in tyre manufacture. The notification was construed meaningfully and, unlike an earlier regime tied to actual end-use for belting, it did not impose an exclusive restrictive formulation. The yarn therefore qualified for the residuary benefit under Serial No. 8, subject to proof of end-use in belting to the satisfaction of the Assistant Collector. en-us Mon, 16 Jul 1990 00:00:00 +0530 Mon, 20 Jun 2011 10:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80744 Industrial nylon yarn capable of use both in tyres and in belting was not confined to the specific description "Nylon tyre yarn" under Serial No. 3 of Notification No. 38-Customs dated 1 March 1978. The term was not defined, and the product literature showed multiple applications, including conveyor belts, so a specific label could not be attached merely because the yarn could also be used in tyre manufacture. The notification was construed meaningfully and, unlike an earlier regime tied to actual end-use for belting, it did not impose an exclusive restrictive formulation. The yarn therefore qualified for the residuary benefit under Serial No. 8, subject to proof of end-use in belting to the satisfaction of the Assistant Collector. Case-Laws Customs Mon, 16 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80744