https://www.taxtmi.com/caselaws?id=272511 Imported corrugated steel culverts were analysed as fabricated iron or steel structures used in road works, and therefore as falling within the specific tariff entry for structures for bridges and similar structures rather than the residuary entry. The note applies strict construction of taxing entries and the principle of ejusdem generis to treat culverts as analogous to bridge structures within the same genus. It also states that a residuary item cannot be used where a specific entry reasonably covers the goods, and that prior departmental practice supported this construction. en-us Wed, 30 Apr 1958 00:00:00 +0530 Mon, 07 May 2018 11:00:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272511 Imported corrugated steel culverts were analysed as fabricated iron or steel structures used in road works, and therefore as falling within the specific tariff entry for structures for bridges and similar structures rather than the residuary entry. The note applies strict construction of taxing entries and the principle of ejusdem generis to treat culverts as analogous to bridge structures within the same genus. It also states that a residuary item cannot be used where a specific entry reasonably covers the goods, and that prior departmental practice supported this construction. Case-Laws Indian Laws Wed, 30 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272511