https://www.taxtmi.com/caselaws?id=352357 Classification of goods must begin with examination of the specific tariff entry, and recourse to a residuary entry is justified only if the goods do not fit any specific description. A clarification that rejects a claimed specific classification without reasons, and without giving a meaningful opportunity to establish the factual basis, is legally unsustainable. Here, the non-speaking clarification failed to explain why the claimed entry was rejected or why the residuary entry was preferred, so it could not be sustained and the consequential assessment revision was also set aside. en-us Mon, 27 Nov 2017 00:00:00 +0530 Wed, 13 Dec 2017 08:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352357 Classification of goods must begin with examination of the specific tariff entry, and recourse to a residuary entry is justified only if the goods do not fit any specific description. A clarification that rejects a claimed specific classification without reasons, and without giving a meaningful opportunity to establish the factual basis, is legally unsustainable. Here, the non-speaking clarification failed to explain why the claimed entry was rejected or why the residuary entry was preferred, so it could not be sustained and the consequential assessment revision was also set aside. Case-Laws VAT and Sales Tax Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352357