https://www.taxtmi.com/caselaws?id=96125 Rotamasta Long Run Paper Plates, described as lithographic coated plates and offset paper plates manufactured for Rotaprint offset printing machines, fall under Customs Tariff Heading 48.16. The specific tariff description and Explanatory Notes for paper used for offset plates govern classification, rather than Heading 48.10, which covers differently described paper and paperboard. Applying the General Rules for Interpretation, the heading that more specifically matched the goods' description and use prevailed; classification under Heading 48.10 was therefore 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, described as lithographic coated plates and offset paper plates manufactured for Rotaprint offset printing machines, fall under Customs Tariff Heading 48.16. The specific tariff description and Explanatory Notes for paper used for offset plates govern classification, rather than Heading 48.10, which covers differently described paper and paperboard. Applying the General Rules for Interpretation, the heading that more specifically matched the goods' description and use prevailed; classification under Heading 48.10 was therefore rejected. Case-Laws Customs Tue, 17 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96125