https://www.taxtmi.com/caselaws?id=765023 Tees and Crosses were held classifiable under Customs Tariff Heading 7307 22 00 because that entry specifically covers threaded elbows, bends and sleeves, while Heading 7307 29 00 is only a residuary category for other goods. Where the goods answer the description of a specific tariff entry, that entry prevails and the residuary entry cannot be used in preference. The Tribunal's classification was therefore affirmed and the appeals failed. en-us Mon, 20 Jan 2025 00:00:00 +0530 Thu, 23 Jan 2025 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765023 Tees and Crosses were held classifiable under Customs Tariff Heading 7307 22 00 because that entry specifically covers threaded elbows, bends and sleeves, while Heading 7307 29 00 is only a residuary category for other goods. Where the goods answer the description of a specific tariff entry, that entry prevails and the residuary entry cannot be used in preference. The Tribunal's classification was therefore affirmed and the appeals failed. Case-Laws Customs Mon, 20 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765023