https://www.taxtmi.com/caselaws?id=40806 Imported rock phosphate was classifiable under Entry 35 of the First Schedule to the Indian Tariff Act, 1934 as a manure or chemical fertiliser, because the tariff entry turned on the form of the goods as imported and their suitability for manurial use. Its possible use in manufacture did not disqualify it from the specific entry, and the residuary Entry 87 could not apply where the goods fit the specific classification. The contrary assessments and appellate and revisional orders were therefore unsustainable. en-us Tue, 06 Nov 1979 00:00:00 +0530 Sat, 15 May 2010 10:16:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40806 Imported rock phosphate was classifiable under Entry 35 of the First Schedule to the Indian Tariff Act, 1934 as a manure or chemical fertiliser, because the tariff entry turned on the form of the goods as imported and their suitability for manurial use. Its possible use in manufacture did not disqualify it from the specific entry, and the residuary Entry 87 could not apply where the goods fit the specific classification. The contrary assessments and appellate and revisional orders were therefore unsustainable. Case-Laws Central Excise Tue, 06 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40806