https://www.taxtmi.com/caselaws?id=418008 Hook and eye fastening strips imported for use in brassieres were held classifiable under CTH 83081010 because they retained the essential character of hooks, eyes and eyelets of base metal. Applying the General Rules for Interpretation and the HSN explanatory notes, the specific tariff description prevailed over the more general entry for parts of brassieres under CTH 62129090. The analysis treated the goods as base metal fastening articles even though attached to textile material, and not as independent brassiere parts. A contrary earlier view was not followed because later reasoning on chapter notes, HSN notes and tariff practice supported classification under heading 8308. en-us Fri, 04 Feb 2022 00:00:00 +0530 Mon, 06 Feb 2023 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418008 Hook and eye fastening strips imported for use in brassieres were held classifiable under CTH 83081010 because they retained the essential character of hooks, eyes and eyelets of base metal. Applying the General Rules for Interpretation and the HSN explanatory notes, the specific tariff description prevailed over the more general entry for parts of brassieres under CTH 62129090. The analysis treated the goods as base metal fastening articles even though attached to textile material, and not as independent brassiere parts. A contrary earlier view was not followed because later reasoning on chapter notes, HSN notes and tariff practice supported classification under heading 8308. Case-Laws Customs Fri, 04 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418008