https://www.taxtmi.com/caselaws?id=87835 Specific tariff or exemption descriptions must be applied before any residual or general classification. Gas-filled bulbs of 10W falling within the prescribed voltage limit matched the specific exemption entry for gas-filled bulbs, so they could not be moved to the broader residual category of electric filament or discharge lamps merely because they also fit that description. The classification principle therefore favoured the specific entry, and the exemption treatment for the importer was upheld. en-us Mon, 03 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 12:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87835 Specific tariff or exemption descriptions must be applied before any residual or general classification. Gas-filled bulbs of 10W falling within the prescribed voltage limit matched the specific exemption entry for gas-filled bulbs, so they could not be moved to the broader residual category of electric filament or discharge lamps merely because they also fit that description. The classification principle therefore favoured the specific entry, and the exemption treatment for the importer was upheld. Case-Laws Customs Mon, 03 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87835