PR. COMMISSIONER OF INCOME TAX vs. PALSANA GRAM SEWA SAHKARI SAMITI LIMITED

Bench: INDERJEET SINGH,VINOD KUMAR BHARWANI

38  as per Rule 3(a) of the GRI11, the entry of ‘telephone sets’ is more specific and therefore, resorting to a ‘residuary entry’ namely, the unscheduled goods, is unwarranted and as such Rule 3(b) of the GRI is applicable;  the application of Rule 3(b) and the test of essential character was not argued in the Nokia India