https://www.taxtmi.com/caselaws?id=88367 Plastic sanitaryware parts such as float balls, PVC connections, waste pipes, bottle traps and bends were discussed in the context of classification between Heading 3922 and residuary Heading 3926. The text states that a residuary heading applies only where no other heading is apt, and that the decisive question was whether the goods were shown to be dedicated exclusively to sanitaryware. Because the items were capable of multiple uses and no evidence showed exclusive design or confinement to sanitaryware use, there was no basis to move them out of Heading 3922. The classification accepted by the Collector (Appeals) was therefore not disturbed, and Heading 3926 was held inapplicable. en-us Tue, 17 Mar 1998 00:00:00 +0530 Sat, 17 Sep 2011 14:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88367 Plastic sanitaryware parts such as float balls, PVC connections, waste pipes, bottle traps and bends were discussed in the context of classification between Heading 3922 and residuary Heading 3926. The text states that a residuary heading applies only where no other heading is apt, and that the decisive question was whether the goods were shown to be dedicated exclusively to sanitaryware. Because the items were capable of multiple uses and no evidence showed exclusive design or confinement to sanitaryware use, there was no basis to move them out of Heading 3922. The classification accepted by the Collector (Appeals) was therefore not disturbed, and Heading 3926 was held inapplicable. Case-Laws Central Excise Tue, 17 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88367