https://www.taxtmi.com/caselaws?id=85474 Highly polished zinc plates imported for use in printing blocks remained zinc plates for tariff purposes and were classifiable under the specific entry for zinc plates and sheets. The special finish and intended printing use did not alter their essential character or justify exclusion from the specific tariff item. Because the goods squarely fell within Tariff Item 26B(ii), they could not be shifted to the residuary Tariff Item 68 merely on the basis of intended end use. The classification under the specific entry was therefore upheld. en-us Mon, 27 May 1996 00:00:00 +0530 Fri, 05 Aug 2011 12:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85474 Highly polished zinc plates imported for use in printing blocks remained zinc plates for tariff purposes and were classifiable under the specific entry for zinc plates and sheets. The special finish and intended printing use did not alter their essential character or justify exclusion from the specific tariff item. Because the goods squarely fell within Tariff Item 26B(ii), they could not be shifted to the residuary Tariff Item 68 merely on the basis of intended end use. The classification under the specific entry was therefore upheld. Case-Laws Customs Mon, 27 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85474