https://www.taxtmi.com/caselaws?id=165984 A tariff entry that names only specified articles is restrictive, not illustrative, so its scope cannot be expanded by presumed legislative intention when the language is clear. Spokes, nipples and washers were not specifically covered by Item 35 of the Central Excise Tariff as parts of cycles and did not fall within any other specific entry. They were therefore classifiable under the residuary Item 68, and the claim for classification under Item 35 was rejected. en-us Tue, 01 Mar 1983 00:00:00 +0530 Fri, 22 Aug 2014 11:48:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165984 A tariff entry that names only specified articles is restrictive, not illustrative, so its scope cannot be expanded by presumed legislative intention when the language is clear. Spokes, nipples and washers were not specifically covered by Item 35 of the Central Excise Tariff as parts of cycles and did not fall within any other specific entry. They were therefore classifiable under the residuary Item 68, and the claim for classification under Item 35 was rejected. Case-Laws Central Excise Tue, 01 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165984