https://www.taxtmi.com/caselaws?id=85270 Record bags were held not classifiable as cases under the specific tariff sub-heading for printed cartons, bags and cases, because the expression had to be read in its relevant commercial and contextual sense. The product was described as a cardboard cover used for gramophone records, but it was not shown to answer the tariff meaning of a case or packing container analogous to cartons and boxes. As it did not fall within the specific description, the residuary sub-heading applied, and the product was correctly classified there. The HSN reference to record sleeves also supported exclusion from the specific entry relied on by the Revenue. en-us Sun, 07 Jan 1996 00:00:00 +0530 Wed, 03 Aug 2011 18:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85270 Record bags were held not classifiable as cases under the specific tariff sub-heading for printed cartons, bags and cases, because the expression had to be read in its relevant commercial and contextual sense. The product was described as a cardboard cover used for gramophone records, but it was not shown to answer the tariff meaning of a case or packing container analogous to cartons and boxes. As it did not fall within the specific description, the residuary sub-heading applied, and the product was correctly classified there. The HSN reference to record sleeves also supported exclusion from the specific entry relied on by the Revenue. Case-Laws Central Excise Sun, 07 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85270