https://www.taxtmi.com/caselaws?id=42399 Zinc callots made by punching zinc strips into circular or hexagonal shapes were treated as goods covered by the specific tariff description for zinc strips in any form or size. Prior departmental classification practice supported continued treatment under the specific entry, and the product's manufacture and commercial identity were considered consistent with that entry. The later separate specification of callots was read as confirming, rather than displacing, that construction. The residuary tariff item was therefore not appropriate where the goods remained within the scope of the specific description. en-us Sat, 21 Jan 1984 00:00:00 +0530 Fri, 11 Jun 2010 10:04:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42399 Zinc callots made by punching zinc strips into circular or hexagonal shapes were treated as goods covered by the specific tariff description for zinc strips in any form or size. Prior departmental classification practice supported continued treatment under the specific entry, and the product's manufacture and commercial identity were considered consistent with that entry. The later separate specification of callots was read as confirming, rather than displacing, that construction. The residuary tariff item was therefore not appropriate where the goods remained within the scope of the specific description. Case-Laws Central Excise Sat, 21 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42399