https://www.taxtmi.com/caselaws?id=87418 Electric heating resistors were held classifiable under the specific tariff entry for electric heating resistors, because a specific description prevails over a residuary heading. Their intended industrial use did not shift classification to the heading for industrial furnaces or ovens, since tariff nomenclature controlled the result. The goods were therefore correctly classified under Heading 8516 and not under Heading 8548 or Heading 8514, and the lower authorities' classification was upheld. en-us Fri, 10 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87418 Electric heating resistors were held classifiable under the specific tariff entry for electric heating resistors, because a specific description prevails over a residuary heading. Their intended industrial use did not shift classification to the heading for industrial furnaces or ovens, since tariff nomenclature controlled the result. The goods were therefore correctly classified under Heading 8516 and not under Heading 8548 or Heading 8514, and the lower authorities' classification was upheld. Case-Laws Central Excise Fri, 10 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87418