https://www.taxtmi.com/caselaws?id=41760 Stainless steel circles are classifiable as sheets under Heading 73.15(2) of the Customs Tariff where the entry uses the generic term "sheets" without expressly excluding circular forms. Shape does not limit the ordinary meaning of that term, and the note to Heading 73.13 does not restrict its application under Heading 73.15(2). No ambiguity arises that would justify a beneficial construction for the assessee. Classification cannot be controlled by analogous legislation, import policy, or industry specifications. The impugned classification under Heading 73.15(2) was therefore upheld and the writ petitions were rejected. 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 Stainless steel circles are classifiable as sheets under Heading 73.15(2) of the Customs Tariff where the entry uses the generic term "sheets" without expressly excluding circular forms. Shape does not limit the ordinary meaning of that term, and the note to Heading 73.13 does not restrict its application under Heading 73.15(2). No ambiguity arises that would justify a beneficial construction for the assessee. Classification cannot be controlled by analogous legislation, import policy, or industry specifications. The impugned classification under Heading 73.15(2) was therefore upheld and the writ petitions were rejected. Case-Laws Customs Mon, 29 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41760