https://www.taxtmi.com/caselaws?id=90637 Intermediate forms of graphite electrodes and anodes, including green blanks, baked blanks, pitch impregnated blanks and rebaked blanks, were held to fall within Tariff Item 67 because the entry covered graphite electrodes and anodes of all sorts and the goods retained the essential character of that product despite further processing being required. The residuary Tariff Item 68 could not apply where the specific description was satisfied. A later letter purporting to reclassify the goods under Tariff Item 68 was ineffective because the classification list had already been finally approved under Tariff Item 67 and had not been set aside by a valid appellate or speaking order. en-us Mon, 30 Mar 1998 00:00:00 +0530 Mon, 10 Oct 2011 14:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90637 Intermediate forms of graphite electrodes and anodes, including green blanks, baked blanks, pitch impregnated blanks and rebaked blanks, were held to fall within Tariff Item 67 because the entry covered graphite electrodes and anodes of all sorts and the goods retained the essential character of that product despite further processing being required. The residuary Tariff Item 68 could not apply where the specific description was satisfied. A later letter purporting to reclassify the goods under Tariff Item 68 was ineffective because the classification list had already been finally approved under Tariff Item 67 and had not been set aside by a valid appellate or speaking order. Case-Laws Central Excise Mon, 30 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90637