https://www.taxtmi.com/caselaws?id=88806 Classification under Heading 7308.90 was treated as residuary in character, and Note 2 to Section XV was applied to exclude goods falling within Chapter 83 from Chapters 72 to 76 and 78 to 81. The text further states that the condition limiting Heading 8312 to containers ordinarily intended for packaging goods for sale applied only up to sub-heading 8312.19, not to 8312.90. On that basis, the lower authorities were said to have misread the tariff structure, and the availability of a specific heading was held to bar resort to a residuary entry. Classification was therefore resolved in favour of the Revenue. en-us Tue, 31 Mar 1998 00:00:00 +0530 Wed, 21 Sep 2011 14:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88806 Classification under Heading 7308.90 was treated as residuary in character, and Note 2 to Section XV was applied to exclude goods falling within Chapter 83 from Chapters 72 to 76 and 78 to 81. The text further states that the condition limiting Heading 8312 to containers ordinarily intended for packaging goods for sale applied only up to sub-heading 8312.19, not to 8312.90. On that basis, the lower authorities were said to have misread the tariff structure, and the availability of a specific heading was held to bar resort to a residuary entry. Classification was therefore resolved in favour of the Revenue. Case-Laws Central Excise Tue, 31 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88806