https://www.taxtmi.com/caselaws?id=44724 220 KV insulators and bushings were held to fall within the specific tariff entry for insulators designed for use in an electrical transmission system, rather than the residuary item. The tariff language was construed by its scope and not narrowly limited to transmission lines alone; a distribution sub-station was treated as part of the broader transmission and supply arrangement, and the high voltage nature of the goods supported that characterisation. Because the goods squarely matched the specific description, resort to the residuary entry was excluded, resulting in classification in favour of the assessee and against the Revenue. en-us Thu, 26 Sep 1996 00:00:00 +0530 Sat, 03 Jul 2010 13:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44724 220 KV insulators and bushings were held to fall within the specific tariff entry for insulators designed for use in an electrical transmission system, rather than the residuary item. The tariff language was construed by its scope and not narrowly limited to transmission lines alone; a distribution sub-station was treated as part of the broader transmission and supply arrangement, and the high voltage nature of the goods supported that characterisation. Because the goods squarely matched the specific description, resort to the residuary entry was excluded, resulting in classification in favour of the assessee and against the Revenue. Case-Laws Customs Thu, 26 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44724