https://www.taxtmi.com/caselaws?id=243242 Tariff classification for drawback purposes depends on the specific description prevailing over a general one, and the essential character of the goods is not altered merely because glass beads are used with other items. The assessee failed to produce cogent material to show that the goods fell within the handicraft entry, so entitlement to the higher drawback was not established. The revenue's classification with lower drawback was accepted, and the adjudicating authority's classification was rejected. en-us Mon, 03 Sep 2012 00:00:00 +0530 Tue, 28 Jan 2014 06:36:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243242 Tariff classification for drawback purposes depends on the specific description prevailing over a general one, and the essential character of the goods is not altered merely because glass beads are used with other items. The assessee failed to produce cogent material to show that the goods fell within the handicraft entry, so entitlement to the higher drawback was not established. The revenue's classification with lower drawback was accepted, and the adjudicating authority's classification was rejected. Case-Laws Customs Mon, 03 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243242