https://www.taxtmi.com/caselaws?id=349519 Stainless steel bright bars of austenitic variety were held classifiable under the separate stainless steel entry in sub-serial No. 3803, not under the broader bright steel bars and shafting entry in sub-serial No. 3606. The schedule distinguished stainless steel articles from ordinary bright steel bars, and the later amendment reinforcing that distinction supported the earlier classification. Applying the settled rule that a specifically described product cannot be moved into a general entry, and that any reasonable ambiguity in classification must be resolved in favour of the assessee, the contrary classification was rejected. The impugned order was set aside and the petitioners were held entitled to the differential drawback. en-us Fri, 13 Oct 2017 00:00:00 +0530 Mon, 30 Apr 2018 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349519 Stainless steel bright bars of austenitic variety were held classifiable under the separate stainless steel entry in sub-serial No. 3803, not under the broader bright steel bars and shafting entry in sub-serial No. 3606. The schedule distinguished stainless steel articles from ordinary bright steel bars, and the later amendment reinforcing that distinction supported the earlier classification. Applying the settled rule that a specifically described product cannot be moved into a general entry, and that any reasonable ambiguity in classification must be resolved in favour of the assessee, the contrary classification was rejected. The impugned order was set aside and the petitioners were held entitled to the differential drawback. Case-Laws Customs Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349519