https://www.taxtmi.com/caselaws?id=91943 HSN Explanatory Notes may assist tariff classification, but they cannot expand a Central Excise Tariff entry beyond its express scope. Waste and scrap arising from the manufacture of cork gaskets could not be placed under Tariff Heading 45.01 merely by relying on the HSN notes, because Chapter 45 did not contain a specific entry covering waste of agglomerated cork. The operative principle is that classification must rest on the wording of the tariff heading or sub-heading itself, and not on an interpretative aid that creates a coverage not otherwise provided. On that basis, the waste was not classifiable under Heading 45.01 and duty could not be imposed on that classification. en-us Fri, 30 Jul 1999 00:00:00 +0530 Sat, 22 Oct 2011 11:03:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91943 HSN Explanatory Notes may assist tariff classification, but they cannot expand a Central Excise Tariff entry beyond its express scope. Waste and scrap arising from the manufacture of cork gaskets could not be placed under Tariff Heading 45.01 merely by relying on the HSN notes, because Chapter 45 did not contain a specific entry covering waste of agglomerated cork. The operative principle is that classification must rest on the wording of the tariff heading or sub-heading itself, and not on an interpretative aid that creates a coverage not otherwise provided. On that basis, the waste was not classifiable under Heading 45.01 and duty could not be imposed on that classification. Case-Laws Central Excise Fri, 30 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91943