https://www.taxtmi.com/caselaws?id=90943 Furring channels manufactured from galvanised sheets were treated as classifiable under sub-heading 7212.10 because Heading 72.12 covered sheets, plates and forms such as ridges and channels, and the product matched that description. The remaining products were classified under sub-heading 7308.90 because they had acquired a different name, character and use from the base sheets and fell within the residuary category for other iron and steel articles not specifically enumerated. The classification position therefore turned on commercial identity and the tariff description applicable to each product, with specific entries preferred over broader residuary entries where the description was satisfied. en-us Thu, 08 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 17:01:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90943 Furring channels manufactured from galvanised sheets were treated as classifiable under sub-heading 7212.10 because Heading 72.12 covered sheets, plates and forms such as ridges and channels, and the product matched that description. The remaining products were classified under sub-heading 7308.90 because they had acquired a different name, character and use from the base sheets and fell within the residuary category for other iron and steel articles not specifically enumerated. The classification position therefore turned on commercial identity and the tariff description applicable to each product, with specific entries preferred over broader residuary entries where the description was satisfied. Case-Laws Central Excise Thu, 08 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90943