https://www.taxtmi.com/caselaws?id=106805 Pipe and tube fittings manufactured by casting were classifiable under the specific tariff heading for fittings for tubes and pipes, not under the residuary heading for castings of iron or steel. The Tribunal treated the fact of manufacture by casting as insufficient to displace the more specific entry, and noted that classification under an earlier tariff regime did not control interpretation of the later tariff after 1-3-1986. The exemption claim based on Notification No. 208/83 also failed on the material placed before the Tribunal, leaving the classification under Heading 73.05 in place. en-us Tue, 26 Nov 2002 00:00:00 +0530 Thu, 15 Mar 2012 17:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106805 Pipe and tube fittings manufactured by casting were classifiable under the specific tariff heading for fittings for tubes and pipes, not under the residuary heading for castings of iron or steel. The Tribunal treated the fact of manufacture by casting as insufficient to displace the more specific entry, and noted that classification under an earlier tariff regime did not control interpretation of the later tariff after 1-3-1986. The exemption claim based on Notification No. 208/83 also failed on the material placed before the Tribunal, leaving the classification under Heading 73.05 in place. Case-Laws Central Excise Tue, 26 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106805