https://www.taxtmi.com/caselaws?id=95836 Tariff classification turns on the true description and commercial identity of the goods as cleared. Epoxy polyester coated sheets and strips were held not to fall within the lacquered or varnished sheet sub-headings, and the residuary sub-heading within that category could not be used where the goods did not answer the specific tariff description. Slitter edges and side trims were treated as off-cuts assessed in their cleared form and classified as shapes of iron and steel, not as strips. The note therefore confirms that residuary entries cannot displace the proper classification of goods under the tariff scheme. en-us Mon, 07 Feb 2000 00:00:00 +0530 Thu, 15 Dec 2011 13:11:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95836 Tariff classification turns on the true description and commercial identity of the goods as cleared. Epoxy polyester coated sheets and strips were held not to fall within the lacquered or varnished sheet sub-headings, and the residuary sub-heading within that category could not be used where the goods did not answer the specific tariff description. Slitter edges and side trims were treated as off-cuts assessed in their cleared form and classified as shapes of iron and steel, not as strips. The note therefore confirms that residuary entries cannot displace the proper classification of goods under the tariff scheme. Case-Laws Central Excise Mon, 07 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95836