Heading covering specific description is to be preferred over heading covering general description

Sandor Medicaids Vs Principal Commissioner of Customs (CESTAT Hyderabad)

CESTAT Hyderabad held that as per Rule 3 of General Rules of Interpretation specific description is to be preferred over a general description. Accordingly, CTH 9027 is more specific for instrument – I Stat System along with cartridges, etc. than CTH 9018.

Facts- The issue involved in this appeal is with regard to the classification of imported goods namely i) I Stat Blood Gas Investigation Cartridg

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