https://www.taxtmi.com/caselaws?id=166648 Imported reagent strips were classified by reference to their character at the time of importation: they consisted of sheets of filter paper impregnated with chemicals, later attached to plastic strips for diagnostic use. Because the imported goods themselves remained recognisable as paper-based sheets and needed the strip and colour chart for practical use, they did not qualify as complete medical instruments or appliances under Heading 90.17/18. The general heading for chemical products also could not displace the more specific tariff description. The specific heading for impregnated paper prevailed, and the goods were correctly classified under Heading 48.01/21 of the Customs Tariff Schedule. en-us Wed, 17 Aug 1983 00:00:00 +0530 Wed, 29 Oct 2014 18:34:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166648 Imported reagent strips were classified by reference to their character at the time of importation: they consisted of sheets of filter paper impregnated with chemicals, later attached to plastic strips for diagnostic use. Because the imported goods themselves remained recognisable as paper-based sheets and needed the strip and colour chart for practical use, they did not qualify as complete medical instruments or appliances under Heading 90.17/18. The general heading for chemical products also could not displace the more specific tariff description. The specific heading for impregnated paper prevailed, and the goods were correctly classified under Heading 48.01/21 of the Customs Tariff Schedule. Case-Laws Customs Wed, 17 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166648