https://www.taxtmi.com/caselaws?id=87853 Carbon filament lamps were held classifiable under Heading 8539, which specifically covers electric filament or discharge lamps, because that heading directly described the imported goods. The residual Heading 8543.90 could not apply to goods already covered by a specific entry, and Heading 85.14, dealing with industrial or laboratory furnaces, ovens and heating equipment, was also inapplicable on the facts. As the specific tariff classification was upheld, the alternative classifications were rejected and the refund claims failed. en-us Tue, 25 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 13:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87853 Carbon filament lamps were held classifiable under Heading 8539, which specifically covers electric filament or discharge lamps, because that heading directly described the imported goods. The residual Heading 8543.90 could not apply to goods already covered by a specific entry, and Heading 85.14, dealing with industrial or laboratory furnaces, ovens and heating equipment, was also inapplicable on the facts. As the specific tariff classification was upheld, the alternative classifications were rejected and the refund claims failed. Case-Laws Customs Tue, 25 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87853