https://www.taxtmi.com/caselaws?id=40909 Imported tungsten filaments were classifiable under the specific tariff entry for tungsten and articles thereof, because that description directly matched the goods. They were not electric filament lamps, and their intended use as lamp components did not justify placing them under the broader lamp entry. The specific tariff description therefore prevailed over the general entry, and the higher levy based on the latter was unsustainable. en-us Tue, 04 Nov 1980 00:00:00 +0530 Tue, 18 May 2010 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40909 Imported tungsten filaments were classifiable under the specific tariff entry for tungsten and articles thereof, because that description directly matched the goods. They were not electric filament lamps, and their intended use as lamp components did not justify placing them under the broader lamp entry. The specific tariff description therefore prevailed over the general entry, and the higher levy based on the latter was unsustainable. Case-Laws Customs Tue, 04 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40909