https://www.taxtmi.com/caselaws?id=119686 Newsprint cleared in reel form remained classifiable under Heading 4801.00 as newsprint in rolls or sheets, because the specific tariff entry prevailed over the residuary Heading 4823.90. The reel presentation on kraft paper cores was treated as commercially synonymous with rolls in the paper trade, and older standards did not justify shifting the product to a residuary description. Later exemption notifications describing newsprint in reels under Heading 4801.00, together with long-standing departmental practice, confirmed that reel form did not alter the essential tariff identity of the goods. en-us Wed, 18 May 2005 00:00:00 +0530 Thu, 12 Jul 2012 15:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119686 Newsprint cleared in reel form remained classifiable under Heading 4801.00 as newsprint in rolls or sheets, because the specific tariff entry prevailed over the residuary Heading 4823.90. The reel presentation on kraft paper cores was treated as commercially synonymous with rolls in the paper trade, and older standards did not justify shifting the product to a residuary description. Later exemption notifications describing newsprint in reels under Heading 4801.00, together with long-standing departmental practice, confirmed that reel form did not alter the essential tariff identity of the goods. Case-Laws Central Excise Wed, 18 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119686