https://www.taxtmi.com/caselaws?id=81745 Ankerhearth NB-70 was held outside Chapter 69 of the Customs Tariff because Note (1) limits that chapter to ceramic products fired after shaping, while the imported material was in lump form. As it did not satisfy the Chapter 69 description, it could not be classified as refractory constructional goods under Heading 69.01/02. After exclusion from Chapter 69, the product also did not fit any specific sub-item within sub-heading 38.01/19, so the residuary entry under sub-heading 38.01/19(1) applied. The classification issue therefore turned on the tariff chapter note and the residuary nature of the relevant entry. en-us Tue, 17 Dec 1991 00:00:00 +0530 Tue, 28 Jun 2011 15:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81745 Ankerhearth NB-70 was held outside Chapter 69 of the Customs Tariff because Note (1) limits that chapter to ceramic products fired after shaping, while the imported material was in lump form. As it did not satisfy the Chapter 69 description, it could not be classified as refractory constructional goods under Heading 69.01/02. After exclusion from Chapter 69, the product also did not fit any specific sub-item within sub-heading 38.01/19, so the residuary entry under sub-heading 38.01/19(1) applied. The classification issue therefore turned on the tariff chapter note and the residuary nature of the relevant entry. Case-Laws Customs Tue, 17 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81745