https://www.taxtmi.com/caselaws?id=86711 Classification of top and bottom tools turned on whether they fell under the specific tariff entry for tools designed to be fitted in machine tools or the residuary entry. Where goods answer the description of a specific heading, that heading prevails over the residuary classification. The machining process also produced a distinct product described as top and bottom tools. The goods were therefore classifiable under the specific entry for machine-tool fittings rather than the residuary tariff item, and the appeal was rejected. 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 Classification of top and bottom tools turned on whether they fell under the specific tariff entry for tools designed to be fitted in machine tools or the residuary entry. Where goods answer the description of a specific heading, that heading prevails over the residuary classification. The machining process also produced a distinct product described as top and bottom tools. The goods were therefore classifiable under the specific entry for machine-tool fittings rather than the residuary tariff item, and the appeal was rejected. Case-Laws Central Excise Tue, 17 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86711