https://www.taxtmi.com/caselaws?id=43641 Imported iron or steel coils meant for re-rolling were classified under Entry 73.08 of the Customs Tariff Act because the Chapter 73 notes treated such coils, whether hot rolled or cold rolled, as semi-finished products covered by that specific entry. The Department's attempt to classify the goods under Entry 73.13, which applies to sheets and plates, was not sustained because that entry was the more general provision. The assessment under Entry 73.13 was set aside, and classification under Entry 73.08 was upheld. en-us Wed, 28 Jul 1993 00:00:00 +0530 Sat, 19 Jun 2010 11:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43641 Imported iron or steel coils meant for re-rolling were classified under Entry 73.08 of the Customs Tariff Act because the Chapter 73 notes treated such coils, whether hot rolled or cold rolled, as semi-finished products covered by that specific entry. The Department's attempt to classify the goods under Entry 73.13, which applies to sheets and plates, was not sustained because that entry was the more general provision. The assessment under Entry 73.13 was set aside, and classification under Entry 73.08 was upheld. Case-Laws Customs Wed, 28 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43641