https://www.taxtmi.com/caselaws?id=46155 SC dismissed the appeal, holding the Karbate Tubes made of artificial graphite impregnated with phenolic resin are classifiable under Tariff Act sub-heading 6815.10 as held by the Revenue rather than under sub-heading 8419.50 as claimed by the importer. The Court found Note 1(a) of Chapter 84 clear and unambiguous, rejecting application of the ejusdem generis rule and observing distinct statutory use of terms like "similar" and "other" supports the Revenue's classification. en-us Thu, 04 Apr 2002 00:00:00 +0530 Wed, 01 Oct 2025 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46155 SC dismissed the appeal, holding the Karbate Tubes made of artificial graphite impregnated with phenolic resin are classifiable under Tariff Act sub-heading 6815.10 as held by the Revenue rather than under sub-heading 8419.50 as claimed by the importer. The Court found Note 1(a) of Chapter 84 clear and unambiguous, rejecting application of the ejusdem generis rule and observing distinct statutory use of terms like "similar" and "other" supports the Revenue's classification. Case-Laws Customs Thu, 04 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46155