https://www.taxtmi.com/caselaws?id=88954 Ceramic sinks were held to fall under Heading 6908.10 because that heading specifically covers ceramic sinks and wash basins of porcelain or china. The competing headings 6907 and 6909 were broader provisions for ceramic wares, laboratory or technical uses, and tableware or household articles, but they did not specifically describe sinks. The specific tariff entry therefore prevailed over the more general headings, and the classification adopted by the lower authority was upheld. en-us Thu, 07 Aug 1997 00:00:00 +0530 Thu, 22 Sep 2011 14:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88954 Ceramic sinks were held to fall under Heading 6908.10 because that heading specifically covers ceramic sinks and wash basins of porcelain or china. The competing headings 6907 and 6909 were broader provisions for ceramic wares, laboratory or technical uses, and tableware or household articles, but they did not specifically describe sinks. The specific tariff entry therefore prevailed over the more general headings, and the classification adopted by the lower authority was upheld. Case-Laws Central Excise Thu, 07 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88954