https://www.taxtmi.com/caselaws?id=96125 Rotamasta Long Run Paper Plates were treated as paper for offset plates specially manufactured for use in Rotaprint offset printing machines, so the more specific tariff description governed classification. Heading 48.16, supported by the Explanatory Notes for paper for offset plates, matched the actual description and use of the goods, whereas Heading 48.10 covered paper and paperboard of a different description. Applying the General Rules for Interpretation, the article was correctly classified under Chapter Heading 48.16 and the competing claim under Heading 48.10 was rejected. en-us Tue, 17 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 14:55:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96125 Rotamasta Long Run Paper Plates were treated as paper for offset plates specially manufactured for use in Rotaprint offset printing machines, so the more specific tariff description governed classification. Heading 48.16, supported by the Explanatory Notes for paper for offset plates, matched the actual description and use of the goods, whereas Heading 48.10 covered paper and paperboard of a different description. Applying the General Rules for Interpretation, the article was correctly classified under Chapter Heading 48.16 and the competing claim under Heading 48.10 was rejected. Case-Laws Customs Tue, 17 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96125