https://www.taxtmi.com/caselaws?id=387869 An earlier final classification order bound only the two identified goods, Rubber Buffer Spring for Freight Stock and Side Buffer Recoil Spring, so their classification under Heading 4016 could not be reopened and the demand for those items survived. The remaining 26 goods were not covered by that prior order and had to be classified independently; as goods supplied to Railways, Heading 8607 was treated as the more specific entry over Heading 4016. Applying Rules 3(a) and 3(c) of the General Rules for Interpretation, the Tribunal held the 26 goods fell under Heading 8607, so the differential duty, interest, and penalty relating to them were not sustainable. en-us Thu, 31 Oct 2019 00:00:00 +0530 Thu, 05 Nov 2020 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387869 An earlier final classification order bound only the two identified goods, Rubber Buffer Spring for Freight Stock and Side Buffer Recoil Spring, so their classification under Heading 4016 could not be reopened and the demand for those items survived. The remaining 26 goods were not covered by that prior order and had to be classified independently; as goods supplied to Railways, Heading 8607 was treated as the more specific entry over Heading 4016. Applying Rules 3(a) and 3(c) of the General Rules for Interpretation, the Tribunal held the 26 goods fell under Heading 8607, so the differential duty, interest, and penalty relating to them were not sustainable. Case-Laws Central Excise Thu, 31 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387869