https://www.taxtmi.com/caselaws?id=347920 Classification of Good Knight Advance Fast Card turned on commercial parlance and the plain language of the tariff entry, not on a technical comparison of form or composition. The entry covering insecticides excluded only specified mosquito repellent coils, mats and liquid, so the exclusion could not be expanded to cover all mosquito repellent products. The Revenue had the burden to show that the product fell outside the specific entry before resorting to the residuary entry, and that burden was not discharged. The Tribunal's residuary classification was therefore unsustainable, and the matter was remitted for fresh decision on settled classification principles. en-us Mon, 21 Aug 2017 00:00:00 +0530 Fri, 31 Aug 2018 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347920 Classification of Good Knight Advance Fast Card turned on commercial parlance and the plain language of the tariff entry, not on a technical comparison of form or composition. The entry covering insecticides excluded only specified mosquito repellent coils, mats and liquid, so the exclusion could not be expanded to cover all mosquito repellent products. The Revenue had the burden to show that the product fell outside the specific entry before resorting to the residuary entry, and that burden was not discharged. The Tribunal's residuary classification was therefore unsustainable, and the matter was remitted for fresh decision on settled classification principles. Case-Laws VAT and Sales Tax Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347920