https://www.taxtmi.com/caselaws?id=73967 Imported gaskets were considered for tariff classification between countervailing duty treatment under Item 34-A and a claim under Item 29 for internal combustion engine parts. The analysis treated classification as depending on the most specific and legally appropriate entry, noting that the goods had been assessed as gaskets under Heading 84.64 rather than as motor vehicle parts. It also stated that Item 29 covered internal combustion engines, not parts of those engines, and that the tariff contained no separate gasket heading. Item 68 was mentioned only as a residual entry and was not examined by the lower authorities. en-us Thu, 21 Apr 1988 00:00:00 +0530 Sat, 04 Jun 2011 17:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73967 Imported gaskets were considered for tariff classification between countervailing duty treatment under Item 34-A and a claim under Item 29 for internal combustion engine parts. The analysis treated classification as depending on the most specific and legally appropriate entry, noting that the goods had been assessed as gaskets under Heading 84.64 rather than as motor vehicle parts. It also stated that Item 29 covered internal combustion engines, not parts of those engines, and that the tariff contained no separate gasket heading. Item 68 was mentioned only as a residual entry and was not examined by the lower authorities. Case-Laws Customs Thu, 21 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73967