https://www.taxtmi.com/caselaws?id=761285 G Type tempered glass lids are classifiable under Heading 7010, because that heading specifically names stoppers, lids and other closures of glass as an independent category. Heading 7013 is only a residual entry for glassware of table, kitchen and similar use and expressly excludes goods covered by Heading 7010. Applying Rule 3(a) of the General Rules of Interpretation, the specific tariff entry prevails over the general residual heading. On that basis, the contrary classification could not be sustained, and the resulting demand, penalty and redemption fine failed. en-us Wed, 06 Nov 2024 00:00:00 +0530 Wed, 06 Nov 2024 14:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761285 G Type tempered glass lids are classifiable under Heading 7010, because that heading specifically names stoppers, lids and other closures of glass as an independent category. Heading 7013 is only a residual entry for glassware of table, kitchen and similar use and expressly excludes goods covered by Heading 7010. Applying Rule 3(a) of the General Rules of Interpretation, the specific tariff entry prevails over the general residual heading. On that basis, the contrary classification could not be sustained, and the resulting demand, penalty and redemption fine failed. Case-Laws Customs Wed, 06 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761285