https://www.taxtmi.com/caselaws?id=156529 Bearings sold for diesel engines were treated as falling under the special entry for oil engines and their parts and accessories, because a specific description prevails over general entries when the goods squarely answer that description. The Court also treated contemporaneous departmental and governmental clarifications as persuasive aids to classification, especially where the statutory position was doubtful, and found them consistent with classification under the special entry. On that basis, the contrary assessment under the general entries was set aside, and relief was granted on the disputed turnover. en-us Thu, 08 Nov 1990 00:00:00 +0530 Sat, 21 Sep 2013 14:18:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156529 Bearings sold for diesel engines were treated as falling under the special entry for oil engines and their parts and accessories, because a specific description prevails over general entries when the goods squarely answer that description. The Court also treated contemporaneous departmental and governmental clarifications as persuasive aids to classification, especially where the statutory position was doubtful, and found them consistent with classification under the special entry. On that basis, the contrary assessment under the general entries was set aside, and relief was granted on the disputed turnover. Case-Laws VAT and Sales Tax Thu, 08 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156529