https://www.taxtmi.com/caselaws?id=112659 Gaskets and backing rings manufactured to specific drawings for exclusive use in watches and hydraulic pumps do not constitute articles of general use merely because they are plastic. Their classification follows their specific functional identity rather than Chapter Heading 3926.90, which was asserted on the basis that they were articles of general use. Note 1(g) of Section XVI read with Note 2 of Section XV did not apply because the goods were designed for identified, exclusive end uses. Earlier rulings supporting classification by specific use were followed, and contrary departmental precedents were distinguished. The Revenue's classification challenge failed, and the lower authorities' classification in favour of the assessee stood upheld. en-us Sat, 25 Sep 2004 00:00:00 +0530 Tue, 01 May 2012 11:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112659 Gaskets and backing rings manufactured to specific drawings for exclusive use in watches and hydraulic pumps do not constitute articles of general use merely because they are plastic. Their classification follows their specific functional identity rather than Chapter Heading 3926.90, which was asserted on the basis that they were articles of general use. Note 1(g) of Section XVI read with Note 2 of Section XV did not apply because the goods were designed for identified, exclusive end uses. Earlier rulings supporting classification by specific use were followed, and contrary departmental precedents were distinguished. The Revenue's classification challenge failed, and the lower authorities' classification in favour of the assessee stood upheld. Case-Laws Central Excise Sat, 25 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112659