https://www.taxtmi.com/caselaws?id=87808 Wood based compreg board, including chairs, seats, backs and related components, was classified under Tariff Item 16B after the 28-2-1982 amendment brought such goods within the specific entry. The Tribunal treated the amended tariff language, supported by Supreme Court authority, as displacing resort to the residuary Tariff Item 68. On the facts, the lower authorities had adopted that classification and no legal infirmity was found in their approach, so the classification under Tariff Item 16B was sustained and the contrary claim failed. en-us Tue, 02 Sep 1997 00:00:00 +0530 Tue, 13 Sep 2011 11:01:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87808 Wood based compreg board, including chairs, seats, backs and related components, was classified under Tariff Item 16B after the 28-2-1982 amendment brought such goods within the specific entry. The Tribunal treated the amended tariff language, supported by Supreme Court authority, as displacing resort to the residuary Tariff Item 68. On the facts, the lower authorities had adopted that classification and no legal infirmity was found in their approach, so the classification under Tariff Item 16B was sustained and the contrary claim failed. Case-Laws Central Excise Tue, 02 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87808