https://www.taxtmi.com/caselaws?id=85081 Asbestos cement pipes were treated as specifically covered by Tariff Item 23C, because a product expressly named in a tariff entry cannot be shifted to the residuary item merely on the basis of the predominance of constituent material. The technical description of the pipes supported the specific entry, so Tariff Item 68 did not apply and the classification adopted by the authorities below was sustained. en-us Fri, 01 Mar 1996 00:00:00 +0530 Tue, 02 Aug 2011 16:32:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85081 Asbestos cement pipes were treated as specifically covered by Tariff Item 23C, because a product expressly named in a tariff entry cannot be shifted to the residuary item merely on the basis of the predominance of constituent material. The technical description of the pipes supported the specific entry, so Tariff Item 68 did not apply and the classification adopted by the authorities below was sustained. Case-Laws Central Excise Fri, 01 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85081