https://www.taxtmi.com/caselaws?id=84874 Contact lens solution specifically covered by Note 3 to Chapter 33 is classifiable under Chapter 33 rather than the general Heading 3402.90. Coverage does not depend on the solution being directly poured into the eye, where no evidence supports that limitation. Trade understanding cannot displace the tariff's specific description, and retail pack presentation further supports Chapter 33 under Note 2. The specific tariff-note inclusion prevails over the competing general heading, resulting in rejection of classification under Heading 3402.90. en-us Mon, 20 Nov 1995 00:00:00 +0530 Mon, 01 Aug 2011 12:27:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84874 Contact lens solution specifically covered by Note 3 to Chapter 33 is classifiable under Chapter 33 rather than the general Heading 3402.90. Coverage does not depend on the solution being directly poured into the eye, where no evidence supports that limitation. Trade understanding cannot displace the tariff's specific description, and retail pack presentation further supports Chapter 33 under Note 2. The specific tariff-note inclusion prevails over the competing general heading, resulting in rejection of classification under Heading 3402.90. Case-Laws Central Excise Mon, 20 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84874