https://www.taxtmi.com/caselaws?id=82505 Lactose BP/USP was treated as falling under Heading 1702.19 because Chapter Note 1(b) places lactose in Chapter 17 and Heading 1702.19 expressly covers chemically pure lactose and other sugars in any form, while Heading 2940.00 excludes lactose. Applying Rule 1 of the Rules for Interpretation and the principle that the more specific description prevails under Rule 3(a), the classification under Heading 1702.19 was upheld. Because Notification No. 31/88-C.E. granted countervailing duty relief only to goods under Chapters 28, 29 or 30, the exemption claim was rejected. en-us Wed, 27 Jan 1993 00:00:00 +0530 Tue, 05 Jul 2011 15:48:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82505 Lactose BP/USP was treated as falling under Heading 1702.19 because Chapter Note 1(b) places lactose in Chapter 17 and Heading 1702.19 expressly covers chemically pure lactose and other sugars in any form, while Heading 2940.00 excludes lactose. Applying Rule 1 of the Rules for Interpretation and the principle that the more specific description prevails under Rule 3(a), the classification under Heading 1702.19 was upheld. Because Notification No. 31/88-C.E. granted countervailing duty relief only to goods under Chapters 28, 29 or 30, the exemption claim was rejected. Case-Laws Customs Wed, 27 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82505