https://www.taxtmi.com/caselaws?id=44031 Imported staples were examined for classification under the Customs Tariff after the 1986 amendment, which changed the scope of Headings 73.17 and 83.05. Heading 73.17 carried an express exclusion for goods falling under Heading 83.05, while Heading 83.05 covered the described articles regardless of the base material used. Because the goods matched Heading 83.05 and the dispute depended only on the raw material, earlier decisions based on the pre-amendment wording were treated as inapplicable. The amended entry admitted only one reasonable construction, so classification under Heading 83.05 prevailed and the claim for release on payment of differential duty was rejected. en-us Tue, 27 Sep 1994 00:00:00 +0530 Tue, 22 Jun 2010 16:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44031 Imported staples were examined for classification under the Customs Tariff after the 1986 amendment, which changed the scope of Headings 73.17 and 83.05. Heading 73.17 carried an express exclusion for goods falling under Heading 83.05, while Heading 83.05 covered the described articles regardless of the base material used. Because the goods matched Heading 83.05 and the dispute depended only on the raw material, earlier decisions based on the pre-amendment wording were treated as inapplicable. The amended entry admitted only one reasonable construction, so classification under Heading 83.05 prevailed and the claim for release on payment of differential duty was rejected. Case-Laws Customs Tue, 27 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44031