https://www.taxtmi.com/caselaws?id=91967 Sodium and mercury vapour discharge lamps were held to fall within the express exemption at Sl. No. 7 of Notification No. 67/83, as amended by Notification No. 78/89, because the notification specifically covered those goods. The attempt to place the lamps under the residual entry at Sl. No. 10 was rejected since a specific description prevails over a general residual classification. The amended notification was read as continuing that coverage, so the goods remained eligible for the exemption and the Revenue's objection failed. en-us Mon, 16 Aug 1999 00:00:00 +0530 Sat, 22 Oct 2011 12:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91967 Sodium and mercury vapour discharge lamps were held to fall within the express exemption at Sl. No. 7 of Notification No. 67/83, as amended by Notification No. 78/89, because the notification specifically covered those goods. The attempt to place the lamps under the residual entry at Sl. No. 10 was rejected since a specific description prevails over a general residual classification. The amended notification was read as continuing that coverage, so the goods remained eligible for the exemption and the Revenue's objection failed. Case-Laws Central Excise Mon, 16 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91967