https://www.taxtmi.com/caselaws?id=41760 In tariff classification, the expression "sheets" in Heading 73.15(2) was treated as a generic term covering stainless steel circles, because the entry did not expressly exclude non-rectangular forms. The shape of the article was held to be immaterial, and Note "n" to Heading 73.13 was not read as limiting the meaning of "sheets" in Heading 73.15(2). The court also rejected reliance on alleged beneficial construction, analogous statutes, import policy, or industry specifications for classification. Stainless steel circles were therefore classified under Heading 73.15(2) and not the residuary Heading 73.15(1). en-us Mon, 29 Sep 1986 00:00:00 +0530 Sat, 05 Jun 2010 18:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41760 In tariff classification, the expression "sheets" in Heading 73.15(2) was treated as a generic term covering stainless steel circles, because the entry did not expressly exclude non-rectangular forms. The shape of the article was held to be immaterial, and Note "n" to Heading 73.13 was not read as limiting the meaning of "sheets" in Heading 73.15(2). The court also rejected reliance on alleged beneficial construction, analogous statutes, import policy, or industry specifications for classification. Stainless steel circles were therefore classified under Heading 73.15(2) and not the residuary Heading 73.15(1). Case-Laws Customs Mon, 29 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41760