https://www.taxtmi.com/caselaws?id=107254 Tariff classification under sub-heading 8208.40 was rejected because the explanatory note expressly excludes coulters for ploughs. The imported item, though described as a blade, answered the description of a coulter as an iron implement fixed in front of the share and used to make a vertical cut in the ground. Since an item falling within an express exclusion cannot be placed in the heading on the strength of a broader generic description, classification under 8208.40 was not justified. The goods were therefore correctly classified under the assessee's claimed heading, and the Revenue's challenge failed. en-us Tue, 21 Jan 2003 00:00:00 +0530 Wed, 21 Mar 2012 10:42:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107254 Tariff classification under sub-heading 8208.40 was rejected because the explanatory note expressly excludes coulters for ploughs. The imported item, though described as a blade, answered the description of a coulter as an iron implement fixed in front of the share and used to make a vertical cut in the ground. Since an item falling within an express exclusion cannot be placed in the heading on the strength of a broader generic description, classification under 8208.40 was not justified. The goods were therefore correctly classified under the assessee's claimed heading, and the Revenue's challenge failed. Case-Laws Customs Tue, 21 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107254