https://www.taxtmi.com/caselaws?id=84281 Imported heavy melting scrap fell within the specific entry in Appendix 5A for waste and scrap for remelting, not the general residual entry in Appendix 2B for defective or scrap material not otherwise provided for. Construing Para 21(b) and 21(c), the specific description in Appendix 5A prevailed over the broader Appendix 2B classification. Because the goods were cleared as melting scrap under the relevant customs notification and the importer had executed an end-use bond as an actual user, the additional licence covered the import and the objection based on Appendix 2B failed. en-us Fri, 28 Apr 1995 00:00:00 +0530 Wed, 20 Jul 2011 18:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84281 Imported heavy melting scrap fell within the specific entry in Appendix 5A for waste and scrap for remelting, not the general residual entry in Appendix 2B for defective or scrap material not otherwise provided for. Construing Para 21(b) and 21(c), the specific description in Appendix 5A prevailed over the broader Appendix 2B classification. Because the goods were cleared as melting scrap under the relevant customs notification and the importer had executed an end-use bond as an actual user, the additional licence covered the import and the objection based on Appendix 2B failed. Case-Laws Customs Fri, 28 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84281