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 Cartridges, ii) I Stat Wireless Analysers with printer kit and iii) I Stat Alinity Instruments with accessories.- whether the said ...