https://www.taxtmi.com/caselaws?id=88488 Wooden segments manufactured to customer-specific shapes and dimensions for use in toy manufacture were treated as parts of toys under Heading 9503.00 rather than as other articles of wood under Heading 4410.90. The classification turned on the articles' special shaping, their intended sole or principal use with toys, and the tariff principle that a specific entry prevails over a general residual heading. On those facts, the burden on the Revenue was met and the specific toy-parts classification was upheld. en-us Wed, 17 Dec 1997 00:00:00 +0530 Mon, 19 Sep 2011 12:25:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88488 Wooden segments manufactured to customer-specific shapes and dimensions for use in toy manufacture were treated as parts of toys under Heading 9503.00 rather than as other articles of wood under Heading 4410.90. The classification turned on the articles' special shaping, their intended sole or principal use with toys, and the tariff principle that a specific entry prevails over a general residual heading. On those facts, the burden on the Revenue was met and the specific toy-parts classification was upheld. Case-Laws Central Excise Wed, 17 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88488