https://www.taxtmi.com/caselaws?id=80916 Imported offset litho paper plates were treated as master printing plates for offset printing, because their essential character and commercial identity were that of printing plates even though they were paper-based. Heading 84.34 was applied as the more specific tariff entry for printing plates, while Heading 48.01/21 for coated paper was regarded as the more general description. Explanatory notes relied on by the Revenue were considered persuasive only and could not override the tariff wording where the goods answered the description of printing plates. The classification under Heading 84.34 was therefore preferred over the coated paper heading. en-us Sun, 14 Oct 1990 00:00:00 +0530 Tue, 21 Jun 2011 12:18:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80916 Imported offset litho paper plates were treated as master printing plates for offset printing, because their essential character and commercial identity were that of printing plates even though they were paper-based. Heading 84.34 was applied as the more specific tariff entry for printing plates, while Heading 48.01/21 for coated paper was regarded as the more general description. Explanatory notes relied on by the Revenue were considered persuasive only and could not override the tariff wording where the goods answered the description of printing plates. The classification under Heading 84.34 was therefore preferred over the coated paper heading. Case-Laws Customs Sun, 14 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80916