Notified parts of general application are excluded from Heading 98.06 when Chapter 98 notification expressly covers Heading 84.81 goods.

Imported aerosol valve parts falling under Heading 84.81 were treated as parts having general application under Note 7(d) of Chapter 98 because Notification No. 257/88 specifically listed that heading. Once covered by the notification, the goods were excluded from classification under Heading 98.06. The operative legal point is that tariff goods expressly notified as parts of general application cannot claim the benefit of a later or specific entry barred by that notification, and the classification under Heading 84.81 prevailed against the claim under Heading 98.06.

---

---

Issues: Whether imported aerosol valve parts classifiable under Heading 84.81 could be treated as eligible for classification under Heading 98.06 despite Notification No. 257/88 and Note 7(d) of Chapter 98 of the First Schedule to the Customs Tariff Act, 1975.

Analysis: The goods were accepted as falling under Heading 84.81. Note 7(d) of Chapter 98 empowers the Central Government to notify parts having general application, and Notification No. 257/88 specifically listed Heading 84.81 goods as such parts. Once the goods were brought within that notification, they stood excluded from the benefit of Heading 98.06. The classification under Heading 84.81, therefore, operated against the assessee's claim for treatment under Heading 98.06.

Conclusion: The imported goods were not entitled to classification under Heading 98.06 and were excluded by the notification treating Heading 84.81 goods as parts having general application.

Ratio Decidendi: Where tariff goods are expressly notified as parts having general application under the relevant chapter note, they are excluded from the concessional or specific entry that is barred by that notification.

---