https://www.taxtmi.com/caselaws?id=74214 A specially designed impeller packing for a gas compressor was classified with the machine itself, because the specific heading for gas compressors and their parts prevailed over the residuary heading for steel articles under Note 2(b) of Section XVI. By contrast, a shaft seal was classified under the specific heading for gaskets, jointings and seals, since a specifically described article must be placed in its own heading rather than under the parent machine heading, applying Note 2(a) of Section XVI. The result was partial relief: classification of impeller packing was accepted, while classification of shaft seal was confirmed against the assessee. en-us Thu, 09 Jul 1987 00:00:00 +0530 Tue, 07 Jun 2011 14:49:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74214 A specially designed impeller packing for a gas compressor was classified with the machine itself, because the specific heading for gas compressors and their parts prevailed over the residuary heading for steel articles under Note 2(b) of Section XVI. By contrast, a shaft seal was classified under the specific heading for gaskets, jointings and seals, since a specifically described article must be placed in its own heading rather than under the parent machine heading, applying Note 2(a) of Section XVI. The result was partial relief: classification of impeller packing was accepted, while classification of shaft seal was confirmed against the assessee. Case-Laws Customs Thu, 09 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74214