https://www.taxtmi.com/caselaws?id=167110 Imported tungsten filament wires for use in electric filament lamps were classified under the tariff heading for tungsten and articles thereof because they required further processing and that specific entry prevailed over the more general lamp-parts heading. Lead-in-wires, composed of fused metal sections with nickel predominating by weight and needing substantial processing before fitment, were classified as articles of nickel rather than as parts of electric filament lamps. The classification claimed under lamp parts was rejected for both goods, with tariff notes and interpretative principles applied to prefer the more specific descriptions. en-us Thu, 16 Aug 1984 00:00:00 +0530 Sat, 06 Dec 2014 11:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167110 Imported tungsten filament wires for use in electric filament lamps were classified under the tariff heading for tungsten and articles thereof because they required further processing and that specific entry prevailed over the more general lamp-parts heading. Lead-in-wires, composed of fused metal sections with nickel predominating by weight and needing substantial processing before fitment, were classified as articles of nickel rather than as parts of electric filament lamps. The classification claimed under lamp parts was rejected for both goods, with tariff notes and interpretative principles applied to prefer the more specific descriptions. Case-Laws Customs Thu, 16 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167110