https://www.taxtmi.com/caselaws?id=44476 Stainless steel circles imported before 1-1-1981 were held classifiable under Tariff Heading 73.15(1), not 73.15(2), because sub-heading (2) covered only the forms expressly listed there and a circle is a distinct commercial article. Note 1(n) treating cut sheets as sheets for Heading 73.13 did not extend to Heading 73.15, and the later retrospective amendment adding circles to Heading 73.15(2) showed they were not previously included. Where doubt remained in the taxing entry, the interpretation favourable to the taxpayer was preferred. en-us Tue, 25 Mar 1997 00:00:00 +0530 Sat, 05 Jul 2014 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44476 Stainless steel circles imported before 1-1-1981 were held classifiable under Tariff Heading 73.15(1), not 73.15(2), because sub-heading (2) covered only the forms expressly listed there and a circle is a distinct commercial article. Note 1(n) treating cut sheets as sheets for Heading 73.13 did not extend to Heading 73.15, and the later retrospective amendment adding circles to Heading 73.15(2) showed they were not previously included. Where doubt remained in the taxing entry, the interpretation favourable to the taxpayer was preferred. Case-Laws Customs Tue, 25 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44476