https://www.taxtmi.com/caselaws?id=158650 A taxing entry specifically naming theodolites and survey instruments prevails over a general entry for electronic goods, because classification depends on the commodity's common parlance and descriptive identity rather than the mere presence of electronic features. Applying that approach, imported electronic survey instruments were held classifiable as survey instruments under the specific schedule entry, attracting the higher rate. On the penalty question, the court held that once the classification was clear and not reasonably open to two views, the assessee's plea of bona fide interpretation could not defeat penalty; the penalty was therefore upheld. en-us Tue, 29 Sep 2009 00:00:00 +0530 Fri, 31 Oct 2014 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158650 A taxing entry specifically naming theodolites and survey instruments prevails over a general entry for electronic goods, because classification depends on the commodity's common parlance and descriptive identity rather than the mere presence of electronic features. Applying that approach, imported electronic survey instruments were held classifiable as survey instruments under the specific schedule entry, attracting the higher rate. On the penalty question, the court held that once the classification was clear and not reasonably open to two views, the assessee's plea of bona fide interpretation could not defeat penalty; the penalty was therefore upheld. Case-Laws VAT and Sales Tax Tue, 29 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158650