Specific tariff headings govern classification of shafts, gears, flywheel assemblies and printed circuit boards over Heading 90.33.

Chapter Note 2(a) to Chapter 90 required parts and accessories that are goods covered by Chapters 84, 85 or 91 to be classified under their specific headings rather than under Heading 90.33. Shafts, gears and flywheel assemblies fell within Heading 84.83, and printed circuit boards fell within Heading 85.34. The claimed connection with speedometers was not established with sufficient certainty, and the assessee's own pleadings on actual use were equivocal. Because Heading 90.33 applies only to parts and accessories not otherwise specified elsewhere, the more specific tariff entries governed classification.

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Issues: Whether shafts, gears and flywheel assemblies, and printed circuit boards cleared by the assessee were classifiable under Heading 90.33 as parts and accessories of speedometers or under their respective specific headings, namely Heading 84.83 and Heading 85.34, in view of Chapter Note 2(a) to Chapter 90 of the Central Excise Tariff Act, 1985.

Analysis: Chapter Note 2(a) required parts and accessories that are goods included in any heading of Chapters 84, 85 or 91, other than Heading 90.33, to be classified in their respective headings. Shafts, gears and flywheel assemblies were specifically covered by Heading 84.83, and printed circuit boards were specifically covered by Heading 85.34. The claimed linkage with speedometers was not established with sufficient certainty, and the assessee's own pleadings were found to be equivocal on actual use. Since Heading 90.33 applies only to parts and accessories not specified elsewhere in Chapter 90, the more specific tariff entries governed classification.

Conclusion: The goods were not classifiable under Heading 90.33; shafts, gears and flywheel assemblies were classifiable under Heading 84.83 and printed circuit boards under Heading 85.34. The appeal failed.

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