https://www.taxtmi.com/caselaws?id=165960 Tariff classification of imported solenoids was upheld on the basis that a specific description prevails over a general one, and the importer had not shown that the goods were suitable solely or principally for use with solenoid-operated valves. The claim for concessional duty under Notification No. 350/76 also failed because the goods and the claimed tariff entry were not covered by the notification schedule and the required supporting evidence was not produced. The customs assessment, including denial of refund and duty concession, was sustained. en-us Sat, 29 Jan 1983 00:00:00 +0530 Wed, 20 Aug 2014 18:42:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165960 Tariff classification of imported solenoids was upheld on the basis that a specific description prevails over a general one, and the importer had not shown that the goods were suitable solely or principally for use with solenoid-operated valves. The claim for concessional duty under Notification No. 350/76 also failed because the goods and the claimed tariff entry were not covered by the notification schedule and the required supporting evidence was not produced. The customs assessment, including denial of refund and duty concession, was sustained. Case-Laws Customs Sat, 29 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165960