https://www.taxtmi.com/caselaws?id=97276 Insulating varnish based on polyester was classified by applying the general interpretative rules because the tariff created a conflict between classification by composition and by use, and the competing sub-headings were treated as equally specific. The later competing entry in numerical order controlled, so the goods fell under sub-heading 3208.40 as insulating varnish rather than sub-heading 3208.10 as varnish based on polyester. en-us Mon, 03 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 11:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97276 Insulating varnish based on polyester was classified by applying the general interpretative rules because the tariff created a conflict between classification by composition and by use, and the competing sub-headings were treated as equally specific. The later competing entry in numerical order controlled, so the goods fell under sub-heading 3208.40 as insulating varnish rather than sub-heading 3208.10 as varnish based on polyester. Case-Laws Central Excise Mon, 03 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97276