https://www.taxtmi.com/caselaws?id=167051 Imported brass plated high tensile steel cord rubberised and cut for tyre belt use was classified by reference to its nature and essential character as reinforcing fabric of iron or steel wire, not as a rubber article. The presence of rubber did not change the fact that the goods derived their structure, flexibility, rigidity and strengthening function from the steel fabric, so heading 73.27/28 applied more specifically than heading 40.05/16(1). A separate claim for refund of additional countervailing duty was not entertained at the appellate stage because it had not been raised before the lower authorities and its basis was not properly set out. en-us Fri, 08 Jun 1984 00:00:00 +0530 Thu, 04 Dec 2014 15:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167051 Imported brass plated high tensile steel cord rubberised and cut for tyre belt use was classified by reference to its nature and essential character as reinforcing fabric of iron or steel wire, not as a rubber article. The presence of rubber did not change the fact that the goods derived their structure, flexibility, rigidity and strengthening function from the steel fabric, so heading 73.27/28 applied more specifically than heading 40.05/16(1). A separate claim for refund of additional countervailing duty was not entertained at the appellate stage because it had not been raised before the lower authorities and its basis was not properly set out. Case-Laws Customs Fri, 08 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167051