https://www.taxtmi.com/caselaws?id=43843 Where competing tariff entries apply, classification turns on the goods' essential character, function and use rather than market name, detachable form, fixing method or shorter life span. Throw-away inserts made of sintered carbides and used for machining metal were treated as a detachable variety of tool tips, and the wide language of the more specific tariff entry covered them. Trade-parlance material was insufficient to displace that classification. The goods were therefore classified under Tariff Item 62 and not under Tariff Item 51A(iii). en-us Fri, 23 Sep 1994 00:00:00 +0530 Mon, 12 Sep 2016 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43843 Where competing tariff entries apply, classification turns on the goods' essential character, function and use rather than market name, detachable form, fixing method or shorter life span. Throw-away inserts made of sintered carbides and used for machining metal were treated as a detachable variety of tool tips, and the wide language of the more specific tariff entry covered them. Trade-parlance material was insufficient to displace that classification. The goods were therefore classified under Tariff Item 62 and not under Tariff Item 51A(iii). Case-Laws Central Excise Fri, 23 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43843