https://www.taxtmi.com/caselaws?id=73188 Incomplete goods do not fall under the heading for the complete article unless they have acquired its essential character; because the imported vacuum degassing equipment lacked the vessel essential to a ladle, Rule 2(a) did not apply and it was classified as component parts of a ladle under Heading 84.43. Where the tariff provides a specific heading for a component part, that specific heading prevails over the heading of the parent machine; accordingly, the vacuum pumps were classified under Heading 84.11 as vacuum pumps rather than under Heading 84.43. en-us Fri, 10 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 11:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73188 Incomplete goods do not fall under the heading for the complete article unless they have acquired its essential character; because the imported vacuum degassing equipment lacked the vessel essential to a ladle, Rule 2(a) did not apply and it was classified as component parts of a ladle under Heading 84.43. Where the tariff provides a specific heading for a component part, that specific heading prevails over the heading of the parent machine; accordingly, the vacuum pumps were classified under Heading 84.11 as vacuum pumps rather than under Heading 84.43. Case-Laws Customs Fri, 10 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73188