https://www.taxtmi.com/caselaws?id=167173 Bare loudspeaker units imported for use with cinematograph projection equipment were not shown, in substance, to answer the specific speaker description under Tariff Item 37A(ii). The asserted theoretical use in gramophones or record players was found not commercially viable, and no material displaced that position. Relying on the trade notice and supporting appellate material, the classification was held to fall under the residuary Tariff Item 68 instead of the specific entry. On that basis, the appellants were entitled to consequential refund following the revised classification. en-us Tue, 20 Mar 1984 00:00:00 +0530 Wed, 10 Dec 2014 11:11:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167173 Bare loudspeaker units imported for use with cinematograph projection equipment were not shown, in substance, to answer the specific speaker description under Tariff Item 37A(ii). The asserted theoretical use in gramophones or record players was found not commercially viable, and no material displaced that position. Relying on the trade notice and supporting appellate material, the classification was held to fall under the residuary Tariff Item 68 instead of the specific entry. On that basis, the appellants were entitled to consequential refund following the revised classification. Case-Laws Customs Tue, 20 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167173