https://www.taxtmi.com/caselaws?id=73029 A specifically applicable tariff heading prevails over a residuary heading, and imported incomplete goods are classifiable as the finished article if they possess its essential character under Rule 2A of the Customs Tariff Rules. On that basis, impeller rings imported for induced draught fans, being admitted component parts of the fan assembly, were treated as having the character of parts of exhaust fans and blow-airs. They were therefore classifiable under Heading 84.11(4) and not under the residuary Heading 73.33/40, with consequential relief to the importer. en-us Mon, 04 Jul 1983 00:00:00 +0530 Thu, 26 May 2011 16:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73029 A specifically applicable tariff heading prevails over a residuary heading, and imported incomplete goods are classifiable as the finished article if they possess its essential character under Rule 2A of the Customs Tariff Rules. On that basis, impeller rings imported for induced draught fans, being admitted component parts of the fan assembly, were treated as having the character of parts of exhaust fans and blow-airs. They were therefore classifiable under Heading 84.11(4) and not under the residuary Heading 73.33/40, with consequential relief to the importer. Case-Laws Central Excise Mon, 04 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73029