https://www.taxtmi.com/caselaws?id=90338 Peeling rollers obtained after peeling log wood were classified under Tariff Heading 44.03 as peeled wood, not under Heading 44.05 as wood continuously shaped along edges or faces. The Tribunal applied the interpretative rule that where goods could fall under more than one heading, the more specific description prevails over the broader entry. On that basis, the product was treated as peeled wood, and the exemption attached to Heading 44.03 followed. The Revenue's challenge to the classification failed, and the assessee's classification was affirmed. en-us Thu, 08 Aug 1996 00:00:00 +0530 Wed, 05 Oct 2011 17:12:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90338 Peeling rollers obtained after peeling log wood were classified under Tariff Heading 44.03 as peeled wood, not under Heading 44.05 as wood continuously shaped along edges or faces. The Tribunal applied the interpretative rule that where goods could fall under more than one heading, the more specific description prevails over the broader entry. On that basis, the product was treated as peeled wood, and the exemption attached to Heading 44.03 followed. The Revenue's challenge to the classification failed, and the assessee's classification was affirmed. Case-Laws Central Excise Thu, 08 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90338