https://www.taxtmi.com/caselaws?id=44555 Hollow rods or bars manufactured from copper alloys, when known in trade by that description, fall within the specific tariff description for bars and similar copper products in crude form rather than the residuary tariff entry. Applying the commercial parlance test and the product's nature, the specific entry prevails where the goods answer its description, and a residuary classification cannot be used merely because an alternative description is possible. The authorities were therefore wrong to classify the goods under the residuary item, and the proper classification was under Tariff Item 26A(1). en-us Wed, 12 Feb 1997 00:00:00 +0530 Mon, 07 Jul 2014 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44555 Hollow rods or bars manufactured from copper alloys, when known in trade by that description, fall within the specific tariff description for bars and similar copper products in crude form rather than the residuary tariff entry. Applying the commercial parlance test and the product's nature, the specific entry prevails where the goods answer its description, and a residuary classification cannot be used merely because an alternative description is possible. The authorities were therefore wrong to classify the goods under the residuary item, and the proper classification was under Tariff Item 26A(1). Case-Laws Central Excise Wed, 12 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44555