https://www.taxtmi.com/caselaws?id=123840 Nickel-chrome casting alloy used for dental crowns, partial bridges and similar structures was held not to be dental cement or other dental filling under Chapter Heading 30064000, because it was not used as a filling material. It also was not classifiable as an article of nickel or nickel alloy under Chapter Heading 75089090? Actually, the text states it was classifiable under 75089090 because its nickel content was below 99% and cobalt, treated as an essential constituent for the relied-upon nickel-alloy note, was absent. Rule 3(a) favoured the more specific heading, and Rule 3(c) would apply where headings were equally specific. en-us Mon, 04 Aug 2008 00:00:00 +0530 Fri, 21 Sep 2012 11:16:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123840 Nickel-chrome casting alloy used for dental crowns, partial bridges and similar structures was held not to be dental cement or other dental filling under Chapter Heading 30064000, because it was not used as a filling material. It also was not classifiable as an article of nickel or nickel alloy under Chapter Heading 75089090? Actually, the text states it was classifiable under 75089090 because its nickel content was below 99% and cobalt, treated as an essential constituent for the relied-upon nickel-alloy note, was absent. Rule 3(a) favoured the more specific heading, and Rule 3(c) would apply where headings were equally specific. Case-Laws Customs Mon, 04 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123840