https://www.taxtmi.com/caselaws?id=88488 Wooden segments manufactured to customer-specific shapes and dimensions for use in toy manufacture fall under Heading 9503.00 as parts of toys rather than under the general heading for other articles of wood. Their specialised form and intended use establish that they are not generic wooden profiles. Classification follows the specific tariff entry where one is available, instead of a general residual heading. Parts and accessories suitable solely or principally for use with Chapter 95 articles are classified with those articles. The Revenue's classification under Heading 9503.00 was therefore 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 fall under Heading 9503.00 as parts of toys rather than under the general heading for other articles of wood. Their specialised form and intended use establish that they are not generic wooden profiles. Classification follows the specific tariff entry where one is available, instead of a general residual heading. Parts and accessories suitable solely or principally for use with Chapter 95 articles are classified with those articles. The Revenue's classification under Heading 9503.00 was therefore upheld. Case-Laws Central Excise Wed, 17 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88488