https://www.taxtmi.com/caselaws?id=72590 Drill pipes imported for use with oil rigs were held classifiable under Tariff Item 73.17/19(2) as drilling tubes and pipes, because the importer failed to prove they were made solely or principally for use with machinery so as to attract Tariff Item 84.23. Section Note 2(b) to Section XVI was therefore unavailable, and the specific tariff entry prevailed over the machinery heading. On the countervailing duty assessment for one Bill of Entry, the record did not satisfactorily establish the correct rate and quantum, so that limited aspect was remanded for fresh adjudication after notice to the assessee. en-us Fri, 03 Oct 1986 00:00:00 +0530 Fri, 20 May 2011 16:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72590 Drill pipes imported for use with oil rigs were held classifiable under Tariff Item 73.17/19(2) as drilling tubes and pipes, because the importer failed to prove they were made solely or principally for use with machinery so as to attract Tariff Item 84.23. Section Note 2(b) to Section XVI was therefore unavailable, and the specific tariff entry prevailed over the machinery heading. On the countervailing duty assessment for one Bill of Entry, the record did not satisfactorily establish the correct rate and quantum, so that limited aspect was remanded for fresh adjudication after notice to the assessee. Case-Laws Central Excise Fri, 03 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72590