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Heading covering specific description is to be preferred over heading covering general description
Case Law Details
- Case Name
- Sandor Medicaids Vs Principal Commissioner of Customs (CESTAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Hyderabad
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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 Cartridges, ii) I Stat Wireless Analysers with printer kit and iii) I Stat Alinity Instruments with accessories.- ...
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