https://www.taxtmi.com/caselaws?id=86809 Gaskets specifically identified in the invoice and supporting literature, including material specifications and drawings linking the part numbers to rubber coated steel gaskets, fell under the specific tariff heading for gaskets. They could not be classified as a general article of iron and steel under the broader residuary heading because the records established their distinct identity. The classification under Heading 8484.10 was therefore upheld and the Revenue's challenge failed. en-us Mon, 02 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 15:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86809 Gaskets specifically identified in the invoice and supporting literature, including material specifications and drawings linking the part numbers to rubber coated steel gaskets, fell under the specific tariff heading for gaskets. They could not be classified as a general article of iron and steel under the broader residuary heading because the records established their distinct identity. The classification under Heading 8484.10 was therefore upheld and the Revenue's challenge failed. Case-Laws Customs Mon, 02 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86809