https://www.taxtmi.com/caselaws?id=90511 Moulds made of Plaster of Paris were held classifiable under Tariff Item 8480 as moulds for mineral material rather than under Heading 68.07 as articles of plaster. Heading 68.07 was treated as a residuary entry for plaster articles not otherwise specified, while the goods were specifically covered by Heading 84.80. Chapter Note 1(a) to Chapter 84 did not exclude such moulds from that heading merely because a general plaster heading also existed. The classification under Tariff Item 8480 was therefore upheld and the Revenue's appeal failed. en-us Mon, 29 Jun 1998 00:00:00 +0530 Sat, 08 Oct 2011 10:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90511 Moulds made of Plaster of Paris were held classifiable under Tariff Item 8480 as moulds for mineral material rather than under Heading 68.07 as articles of plaster. Heading 68.07 was treated as a residuary entry for plaster articles not otherwise specified, while the goods were specifically covered by Heading 84.80. Chapter Note 1(a) to Chapter 84 did not exclude such moulds from that heading merely because a general plaster heading also existed. The classification under Tariff Item 8480 was therefore upheld and the Revenue's appeal failed. Case-Laws Central Excise Mon, 29 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90511