https://www.taxtmi.com/caselaws?id=117175 Berseem seeds imported from Egypt were held to fall within the specific tariff description of clover seeds under Heading 1209.22, rather than the residuary Heading 1209.99 for other seeds. The classification turned on the principle that a specific tariff entry prevails over a general or residual entry when the goods answer the specific description. The DGFT circular relied on by the importer did not override the clear tariff wording. The goods were therefore correctly classified under Heading 1209.22, and the claim for classification under Heading 1209.99 was rejected. en-us Thu, 22 Dec 2005 00:00:00 +0530 Wed, 20 Jun 2012 17:53:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117175 Berseem seeds imported from Egypt were held to fall within the specific tariff description of clover seeds under Heading 1209.22, rather than the residuary Heading 1209.99 for other seeds. The classification turned on the principle that a specific tariff entry prevails over a general or residual entry when the goods answer the specific description. The DGFT circular relied on by the importer did not override the clear tariff wording. The goods were therefore correctly classified under Heading 1209.22, and the claim for classification under Heading 1209.99 was rejected. Case-Laws Customs Thu, 22 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117175