https://www.taxtmi.com/caselaws?id=87733 Oil-treated sulphur containing about 20% oil was classified under Tariff Heading 25.03 as sulphur of all kinds other than sublimed, precipitated or colloidal sulphur. The goods could not fall under Tariff Heading 28.02 because sublimed or precipitated sulphur is ordinarily of very high purity, about 99.5%, which these goods did not possess. The residuary entry under Tariff Heading 3823.90 was also inapplicable because the specific description in Heading 25.03 covered the goods. The department's appeal was rejected. en-us Wed, 06 Dec 1995 00:00:00 +0530 Sat, 10 Sep 2011 10:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87733 Oil-treated sulphur containing about 20% oil was classified under Tariff Heading 25.03 as sulphur of all kinds other than sublimed, precipitated or colloidal sulphur. The goods could not fall under Tariff Heading 28.02 because sublimed or precipitated sulphur is ordinarily of very high purity, about 99.5%, which these goods did not possess. The residuary entry under Tariff Heading 3823.90 was also inapplicable because the specific description in Heading 25.03 covered the goods. The department's appeal was rejected. Case-Laws Customs Wed, 06 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87733