https://www.taxtmi.com/caselaws?id=93439 Imported alloy steel bars were classified by comparing the bill of entry and invoice descriptions against competing Import Policy entries. Applying the rule that a specific entry prevails over a general or residuary one, the Tribunal examined the goods' size, shape and technical characteristics and followed earlier decisions on alloy steel flats and bars. It accepted that the goods answered Appendix 4C rather than the restrictive entry relied on by the department. The import licence was therefore treated as valid, and the basis for confiscation and penalty failed. en-us Thu, 02 Mar 2000 00:00:00 +0530 Fri, 11 Nov 2011 13:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93439 Imported alloy steel bars were classified by comparing the bill of entry and invoice descriptions against competing Import Policy entries. Applying the rule that a specific entry prevails over a general or residuary one, the Tribunal examined the goods' size, shape and technical characteristics and followed earlier decisions on alloy steel flats and bars. It accepted that the goods answered Appendix 4C rather than the restrictive entry relied on by the department. The import licence was therefore treated as valid, and the basis for confiscation and penalty failed. Case-Laws Customs Thu, 02 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93439