https://www.taxtmi.com/caselaws?id=74376 Contact plates and double bushings imported for electrical equipment retained their character as insulating fittings, even though they were component parts of electrical machinery. Applying Note 2(a) to Section XVI and the principle that a specific tariff description prevails over a broader heading for parts, the Tribunal found that Heading 85.18/27(1) for insulating fittings was the correct classification. The competing claim under Heading 85.18/27(3) for parts of electrical apparatus was rejected because that sub-item did not cover insulating fittings. The customs classification under the specific heading was upheld and the appeals were dismissed. en-us Tue, 03 Mar 1987 00:00:00 +0530 Wed, 08 Jun 2011 14:59:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74376 Contact plates and double bushings imported for electrical equipment retained their character as insulating fittings, even though they were component parts of electrical machinery. Applying Note 2(a) to Section XVI and the principle that a specific tariff description prevails over a broader heading for parts, the Tribunal found that Heading 85.18/27(1) for insulating fittings was the correct classification. The competing claim under Heading 85.18/27(3) for parts of electrical apparatus was rejected because that sub-item did not cover insulating fittings. The customs classification under the specific heading was upheld and the appeals were dismissed. Case-Laws Customs Tue, 03 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74376