Specific tariff heading prevails for lift-door locking device classified as a lock rather than a lift part.

A device used for locking lift doors was held to fall under Heading 83.01 as a lock, not under Heading 84.31 as a part of a lift. The classification turned on the HSN Explanatory Notes and interpretative rules, which showed that Heading 83.01 is the more specific description because it expressly covers locks, including electrically operated locks and locks used for lift doors. Applying the specific-over-general principle, the lower authorities' classification under Heading 83.01 was upheld and the competing claim under Heading 84.31 was rejected.

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Issues: Whether the impugned goods, being a device used for locking lift doors, were classifiable as a part of a lift under Heading 84.31 or as a lock under Heading 83.01.

Analysis: The goods were used for locking lift doors as a safety device. The applicable classification was examined with reference to the HSN explanatory notes and the interpretative rules. Heading 83.01 was found to be a more specific description because it covers locks, including electrically operated locks and locks used for lift doors.

Conclusion: The goods were correctly classified under Heading 83.01 and not under Heading 84.31; the classification adopted by the lower authorities was upheld.

Final Conclusion: The appeal failed and the classification of the impugned goods under Heading 83.01 stood confirmed.

Ratio Decidendi: Where competing tariff entries arise, the more specific heading prevails over a broader heading when the goods are expressly covered by the specific description.

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