https://www.taxtmi.com/caselaws?id=120204 Domestic milk cans were treated as classifiable under Heading 73.23 because the tariff entry and HSN Notes specifically covered household articles, including milk cans, and extended to similar establishment use. Capacity was not the governing test for classification, so the goods could not be shifted to Heading 7310 merely because they were larger containers. The specific entry prevailed over the broader container heading, and the exemption attached to Heading 73.23 therefore remained available. The Revenue's challenge to the lower appellate classification was rejected. en-us Mon, 13 Nov 2006 00:00:00 +0530 Tue, 17 Jul 2012 15:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120204 Domestic milk cans were treated as classifiable under Heading 73.23 because the tariff entry and HSN Notes specifically covered household articles, including milk cans, and extended to similar establishment use. Capacity was not the governing test for classification, so the goods could not be shifted to Heading 7310 merely because they were larger containers. The specific entry prevailed over the broader container heading, and the exemption attached to Heading 73.23 therefore remained available. The Revenue's challenge to the lower appellate classification was rejected. Case-Laws Central Excise Mon, 13 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120204