https://www.taxtmi.com/caselaws?id=208160 Hot rolled stainless steel Patta/Patti of width 600 mm or more were held classifiable under Heading 7219.30, not Heading 7219.10. The tariff description specifically naming Patta/Patti prevailed over the more general heading for flat-rolled stainless steel not further worked than hot-rolled. General Note IV(B) of Chapter 72 and the HSN explanatory notes supported the view that further finishing treatment does not alter classification unless the heading text so requires. The classification adopted in the impugned order was set aside, and relief followed accordingly. en-us Fri, 24 Apr 2009 00:00:00 +0530 Fri, 06 Jan 2012 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208160 Hot rolled stainless steel Patta/Patti of width 600 mm or more were held classifiable under Heading 7219.30, not Heading 7219.10. The tariff description specifically naming Patta/Patti prevailed over the more general heading for flat-rolled stainless steel not further worked than hot-rolled. General Note IV(B) of Chapter 72 and the HSN explanatory notes supported the view that further finishing treatment does not alter classification unless the heading text so requires. The classification adopted in the impugned order was set aside, and relief followed accordingly. Case-Laws Central Excise Fri, 24 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208160