https://www.taxtmi.com/caselaws?id=154299 Classification of sophisticated lamp shades designed to project concentrated light falls under the specific Schedule E entry for lamps and their components, parts and accessories, rather than the general entry for domestic electrical appliances. The specific-entry principle governs where goods are expressly covered by a particular tariff description. Accordingly, multigrove surface silver and multigrove V/D silver are treated as lamp fittings or parts under entry 7A, not as domestic electrical appliances under entry 15(1). en-us Fri, 16 Nov 1984 00:00:00 +0530 Fri, 16 Aug 2013 18:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154299 Classification of sophisticated lamp shades designed to project concentrated light falls under the specific Schedule E entry for lamps and their components, parts and accessories, rather than the general entry for domestic electrical appliances. The specific-entry principle governs where goods are expressly covered by a particular tariff description. Accordingly, multigrove surface silver and multigrove V/D silver are treated as lamp fittings or parts under entry 7A, not as domestic electrical appliances under entry 15(1). Case-Laws VAT and Sales Tax Fri, 16 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154299