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2017 (4) TMI 687 - CESTAT AHMEDABADClassification of goods - Aluminium Bobbin - classified under heading No. 7616.90 or under heading No. 39.23.90/8448. of CETA? - Held that: - the heading which provides the most specific description needs to be preferred to a general description - A perusal of the headings 3923.90 and 7616.90 clearly shows that the heading No. 3923.90 a specifically covers articles for conveyance or packing of goods of plastic whereas the heading No. 7616.90 is a residuary heading covering Other articles of Aluminium. It is apparent that the description article for conveyance or packing of goods is more specific description - the bobbins of the kind manufacture by the appellant and consisting predominantly of plastic are classifiable under heading No. 3923.90. Consequently, the appeal of E/1654/2008 is allowed. Rejection of refund claim - Held that: - Since the appeal is E/837/2008 is in respect of consequent refund on the same ground, the same is also allowed. Appeal allowed - decided in favor of appellant.
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