https://www.taxtmi.com/caselaws?id=47694 Chapter Note 11(h) to Chapter 39 expressly covered bath tubs, shower trays, counter wash basins and similar sanitary wares under Tariff Item 3922, so the goods were correctly classified under that heading. Although the SC did not fully accept the Tribunal's reasoning for placing the goods under Tariff Item 3922.90, it found no basis to disturb the classification because the statutory note directly governed the issue. The challenge to the classification therefore failed, and the assessee's classification was left undisturbed. en-us Wed, 10 Aug 2005 00:00:00 +0530 Tue, 22 Apr 2014 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47694 Chapter Note 11(h) to Chapter 39 expressly covered bath tubs, shower trays, counter wash basins and similar sanitary wares under Tariff Item 3922, so the goods were correctly classified under that heading. Although the SC did not fully accept the Tribunal's reasoning for placing the goods under Tariff Item 3922.90, it found no basis to disturb the classification because the statutory note directly governed the issue. The challenge to the classification therefore failed, and the assessee's classification was left undisturbed. Case-Laws Central Excise Wed, 10 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47694