https://www.taxtmi.com/caselaws?id=255126 Exported aluminium builder hardware was held to fall under Tariff Entry No. 8302.02 rather than Tariff Item No. 7616.02 for drawback purposes. The classification turned on the product description in the tariff, with base metal mountings and builder hardware treated as covered by the more specific entry for other builder hardware. The assessee's claimed classification was not accepted because goods must be classified under the tariff entry that more appropriately and specifically describes them. The Revenue's classification was therefore upheld. en-us Thu, 21 Nov 2013 00:00:00 +0530 Thu, 08 Jan 2015 18:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255126 Exported aluminium builder hardware was held to fall under Tariff Entry No. 8302.02 rather than Tariff Item No. 7616.02 for drawback purposes. The classification turned on the product description in the tariff, with base metal mountings and builder hardware treated as covered by the more specific entry for other builder hardware. The assessee's claimed classification was not accepted because goods must be classified under the tariff entry that more appropriately and specifically describes them. The Revenue's classification was therefore upheld. Case-Laws Customs Thu, 21 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255126