https://www.taxtmi.com/caselaws?id=86711 Tools described as "top and bottom tools" were held classifiable under the specific tariff entry for tools designed to be fitted in machine tools rather than the residuary Tariff Item 68. The specific heading prevailed because the goods answered that description, and the machining process had produced a distinct product as described in the invoice. On that basis, the article was correctly placed under Tariff Item No. 51A(iii), and Tariff Item No. 68 was excluded. en-us Tue, 17 Jun 1997 00:00:00 +0530 Fri, 26 Aug 2011 16:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86711 Tools described as "top and bottom tools" were held classifiable under the specific tariff entry for tools designed to be fitted in machine tools rather than the residuary Tariff Item 68. The specific heading prevailed because the goods answered that description, and the machining process had produced a distinct product as described in the invoice. On that basis, the article was correctly placed under Tariff Item No. 51A(iii), and Tariff Item No. 68 was excluded. Case-Laws Central Excise Tue, 17 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86711