https://www.taxtmi.com/caselaws?id=126334 Tariff classification of hot rolled stainless steel Patta/Patti turned on whether the specific heading for Patta/Patti prevailed over the more general heading for flat-rolled products. The analysis treated the named description in Heading 7219.30 as controlling, reasoning that later processing other than cold rolling did not move goods out of that entry where they already answered the specific description. The General Notes to Chapter 72 and the HSN Explanatory Notes supported the principle that a specific tariff entry by name overrides a broader one. The goods were therefore classifiable under Heading 7219.30. en-us Fri, 24 Apr 2009 00:00:00 +0530 Mon, 05 Nov 2012 16:29:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126334 Tariff classification of hot rolled stainless steel Patta/Patti turned on whether the specific heading for Patta/Patti prevailed over the more general heading for flat-rolled products. The analysis treated the named description in Heading 7219.30 as controlling, reasoning that later processing other than cold rolling did not move goods out of that entry where they already answered the specific description. The General Notes to Chapter 72 and the HSN Explanatory Notes supported the principle that a specific tariff entry by name overrides a broader one. The goods were therefore classifiable under Heading 7219.30. Case-Laws Central Excise Fri, 24 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126334