https://www.taxtmi.com/caselaws?id=46932 Graphite blanks were treated as classifiable under Tariff Item 67 as graphite electrodes "all sorts", rather than under Tariff Item 68 as residuary goods. Classification turned on the breadth of the tariff wording and the factual finding that the blanks were also known as electrodes and shared the same essential properties as the finished product. Their baked stage and lack of electricity conduction were held irrelevant to classification. The fact that similar goods had been cleared under Rule 56B as semi-finished goods under Tariff Item 67 further supported exclusion from the residuary entry. Differential duty was consequently sustained. en-us Tue, 09 Mar 2004 00:00:00 +0530 Mon, 28 Apr 2014 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46932 Graphite blanks were treated as classifiable under Tariff Item 67 as graphite electrodes "all sorts", rather than under Tariff Item 68 as residuary goods. Classification turned on the breadth of the tariff wording and the factual finding that the blanks were also known as electrodes and shared the same essential properties as the finished product. Their baked stage and lack of electricity conduction were held irrelevant to classification. The fact that similar goods had been cleared under Rule 56B as semi-finished goods under Tariff Item 67 further supported exclusion from the residuary entry. Differential duty was consequently sustained. Case-Laws Central Excise Tue, 09 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46932