https://www.taxtmi.com/caselaws?id=167084 Carbide throw away inserts were treated as classifiable under the specific tariff entry for tool tips rather than the broader entry for tools because trade parlance, manufacture, material composition, and machining function showed them to be the same essential commodity. Differences in fixing method, edge structure, or service life did not change their basic character, and separate Indian Standard Specifications did not make the goods mutually exclusive. The text also states that an earlier excise classification may be reconsidered on cogent reasons and proper enquiry, so the Department's shift in classification was valid. The stated ratio is that a specific tariff description prevails over a general one where essential identity and trade understanding are the same. en-us Thu, 12 Jul 1984 00:00:00 +0530 Fri, 05 Dec 2014 14:10:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167084 Carbide throw away inserts were treated as classifiable under the specific tariff entry for tool tips rather than the broader entry for tools because trade parlance, manufacture, material composition, and machining function showed them to be the same essential commodity. Differences in fixing method, edge structure, or service life did not change their basic character, and separate Indian Standard Specifications did not make the goods mutually exclusive. The text also states that an earlier excise classification may be reconsidered on cogent reasons and proper enquiry, so the Department's shift in classification was valid. The stated ratio is that a specific tariff description prevails over a general one where essential identity and trade understanding are the same. Case-Laws Central Excise Thu, 12 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167084