https://www.taxtmi.com/caselaws?id=341717 Fibre aluminium bobbins used for conveyance of yarn, and made of plastic and aluminium, were held classifiable under Heading 39.23 as articles for the conveyance or packing of goods of plastic rather than under the residuary Heading 76.16 for other articles of aluminium. Applying Interpretative Rule 3, the more specific description prevailed over the residuary entry, and the predominance of plastic by weight supported that classification. On that basis, the classification claim and the consequential refund claim were allowed in favour of the assessee. en-us Fri, 07 Apr 2017 00:00:00 +0530 Thu, 04 Jan 2018 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341717 Fibre aluminium bobbins used for conveyance of yarn, and made of plastic and aluminium, were held classifiable under Heading 39.23 as articles for the conveyance or packing of goods of plastic rather than under the residuary Heading 76.16 for other articles of aluminium. Applying Interpretative Rule 3, the more specific description prevailed over the residuary entry, and the predominance of plastic by weight supported that classification. On that basis, the classification claim and the consequential refund claim were allowed in favour of the assessee. Case-Laws Central Excise Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341717