https://www.taxtmi.com/caselaws?id=243414 Car MP3 players fall within the tariff entry for MP3 players where their description matches that specific heading. The distinction between car MP3 players and MP3 players does not justify classification under another or residuary category. Consequently, the applicable valuation notification permits only 30% abatement, not the higher abatement claimed, because the goods are covered by the specific MP3 player entry. en-us Wed, 08 Feb 2012 00:00:00 +0530 Sat, 01 Feb 2014 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243414 Car MP3 players fall within the tariff entry for MP3 players where their description matches that specific heading. The distinction between car MP3 players and MP3 players does not justify classification under another or residuary category. Consequently, the applicable valuation notification permits only 30% abatement, not the higher abatement claimed, because the goods are covered by the specific MP3 player entry. Case-Laws Customs Wed, 08 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243414