https://www.taxtmi.com/caselaws?id=85659 Magnetic buttons were classified as buttons under Tariff Heading 96.06 because that heading specifically covered buttons, while Heading 83.08 applied to clasps and allied base-metal articles. The later reclassification under Heading 83.08 was not justified on the tariff descriptions and facts. Although Notification No. 5/91-Cus. deleted the specific words "Magnetic Buttons", the goods still fell within the broader exempted description for buttons and fasteners. The omission of the specific term did not defeat exemption where the general entry continued to cover the goods, so the exemption benefit was maintained. en-us Thu, 13 Jun 1996 00:00:00 +0530 Sat, 06 Aug 2011 13:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85659 Magnetic buttons were classified as buttons under Tariff Heading 96.06 because that heading specifically covered buttons, while Heading 83.08 applied to clasps and allied base-metal articles. The later reclassification under Heading 83.08 was not justified on the tariff descriptions and facts. Although Notification No. 5/91-Cus. deleted the specific words "Magnetic Buttons", the goods still fell within the broader exempted description for buttons and fasteners. The omission of the specific term did not defeat exemption where the general entry continued to cover the goods, so the exemption benefit was maintained. Case-Laws Customs Thu, 13 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85659