https://www.taxtmi.com/caselaws?id=84382 Imported thin rubber abrasive cutting wheels were classified under sub-heading 6801.10 because "grinding wheels and the like" was read to include similar goods used for grinding, cutting and allied operations, not only wheels used exclusively for grinding. The more specific tariff entry prevailed over the residuary sub-heading 6801.90, so the claim for classification under the residual entry was rejected. Technical reference was held irrelevant to the customs classification exercise, which remained for the customs authorities to determine. en-us Wed, 08 Mar 1995 00:00:00 +0530 Thu, 21 Jul 2011 16:15:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84382 Imported thin rubber abrasive cutting wheels were classified under sub-heading 6801.10 because "grinding wheels and the like" was read to include similar goods used for grinding, cutting and allied operations, not only wheels used exclusively for grinding. The more specific tariff entry prevailed over the residuary sub-heading 6801.90, so the claim for classification under the residual entry was rejected. Technical reference was held irrelevant to the customs classification exercise, which remained for the customs authorities to determine. Case-Laws Customs Wed, 08 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84382