https://www.taxtmi.com/caselaws?id=272511 Imported corrugated steel culverts fall under the specific tariff entry for iron or steel structures used in bridges and similar structures, rather than the residuary entry. The specific entry covers fabricated steel structures made from bars, sections, plates or sheets; culverts used for road drainage and load-bearing road works are bridge structures or, alternatively, analogous structures within the same genus. A residuary tariff entry applies only where no specific entry covers the goods, and Customs authorities cannot narrow the specific entry to bridges alone. The assessment under the residuary entry was therefore unsustainable, requiring reassessment under the specific entry and refund of excess duty after reassessment. 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 fall under the specific tariff entry for iron or steel structures used in bridges and similar structures, rather than the residuary entry. The specific entry covers fabricated steel structures made from bars, sections, plates or sheets; culverts used for road drainage and load-bearing road works are bridge structures or, alternatively, analogous structures within the same genus. A residuary tariff entry applies only where no specific entry covers the goods, and Customs authorities cannot narrow the specific entry to bridges alone. The assessment under the residuary entry was therefore unsustainable, requiring reassessment under the specific entry and refund of excess duty after reassessment. Case-Laws Indian Laws Wed, 30 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272511