Specific tariff classification for universal joint parts prevails over motor vehicle parts heading under the General Rules for Interpretation.

Imported universal joint parts for use with transmission shafts were classified under heading 8483 60 90 because the tariff entry for transmission shafts, clutches, shaft couplings and universal joints was the more specific description. Applying the General Rules for Interpretation, the more specific Chapter 84 heading prevailed over the broader motor vehicle parts heading under 8708. Section XVI Notes required parts covered by Chapter 84 to remain in their respective headings, and Section XVII expressly excluded goods of heading 8483 from motor vehicle parts. Heading 8708 was therefore inapplicable, and the assessee's classification was accepted with consequential relief.

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Issues: Whether universal joint parts imported for use solely or principally with transmission shafts were classifiable under heading 8483 60 90 or under heading 8708 as parts and accessories of motor vehicles.

Analysis: The goods were found to be universal joint parts meant for transmission shafts, and the heading covering transmission shafts, clutches and shaft couplings, including universal joints, was held to be the more specific tariff entry. Applying the General Rules for Interpretation, the heading giving the most specific description prevails over a more general heading. Section XVI Notes also required classification of parts included in Chapter 84 in their respective headings, while Section XVII expressly excluded articles of heading 8483 from the ambit of motor vehicle parts. On that basis, heading 8708 was held inapplicable.

Conclusion: The goods were correctly classifiable under heading 8483 60 90 and not under heading 8708, in favour of the assessee.

Final Conclusion: The appeal succeeded and the classification adopted by the assessee was accepted with consequential relief.

Ratio Decidendi: Where imported goods are specifically covered by a Chapter 84 heading, that specific classification prevails over a broader motor vehicle parts heading, and an express exclusion in the Section Notes excludes recourse to the latter.

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