https://www.taxtmi.com/caselaws?id=306530 Imported aluminium slugs, being circular blanks cut from aluminium strip for manufacture of collapsible tubes by impact extrusion, were classifiable under Heading 7606 because Chapter 76 Note (d) and the interpretative rules require the more specific tariff description to prevail over a residuary entry. The material on record did not support treatment of the goods as finished articles of aluminium, and no contrary evidence displaced the assessee's description or past assessment practice. The classification under Heading 7616 was therefore rejected and the impugned classification was set aside in favour of the assessee. en-us Tue, 01 Mar 2022 00:00:00 +0530 Tue, 07 Feb 2023 10:09:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306530 Imported aluminium slugs, being circular blanks cut from aluminium strip for manufacture of collapsible tubes by impact extrusion, were classifiable under Heading 7606 because Chapter 76 Note (d) and the interpretative rules require the more specific tariff description to prevail over a residuary entry. The material on record did not support treatment of the goods as finished articles of aluminium, and no contrary evidence displaced the assessee's description or past assessment practice. The classification under Heading 7616 was therefore rejected and the impugned classification was set aside in favour of the assessee. Case-Laws Customs Tue, 01 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306530