M/S. INTEL DESIGN SYSTEMS (INDIA)P.LTD. vs COMMNR. OF CUSTOMS & CENTRAL EXCISE

The Supreme Court upheld the classification of goods under Chapter sub-heading 8536.90 of the Central Excise Tariff Act, 1985, rejecting the appellant's claim for classification under Chapter Heading 8710. The Court emphasized that the interpretative Rule 3(a) mandates that specific entries take precedence over general descriptions, and the appellant failed to prove that their goods were exclusively for use in tanks and armoured vehicles. The appeal against the CEGAT's dismissal was therefore dismissed, affirming the lower authorities' classification.