https://www.taxtmi.com/caselaws?id=81440 Imported nylon yarn and polyamide filament yarn used in machinery belting were treated as falling within the residuary serial of Notification No. 38/78-Cus. rather than the tyre-yarn entry. The Tribunal reasoned that exemption classification could not turn on isolating one possible end-use where the goods were versatile and capable of multiple applications, and that the residuary entry governed goods not specifically covered elsewhere. The same reasoning was followed from an earlier Tribunal view, and the appeals were allowed with consequential refund. en-us Fri, 30 Aug 1991 00:00:00 +0530 Fri, 24 Jun 2011 16:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81440 Imported nylon yarn and polyamide filament yarn used in machinery belting were treated as falling within the residuary serial of Notification No. 38/78-Cus. rather than the tyre-yarn entry. The Tribunal reasoned that exemption classification could not turn on isolating one possible end-use where the goods were versatile and capable of multiple applications, and that the residuary entry governed goods not specifically covered elsewhere. The same reasoning was followed from an earlier Tribunal view, and the appeals were allowed with consequential refund. Case-Laws Customs Fri, 30 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81440