https://www.taxtmi.com/caselaws?id=74420 Imported aircraft baggage conveyors were compared against competing tariff headings for lifting and handling machinery, special purpose motor lorries and vans, and mechanically propelled works trucks used in airports. Applying the rule that goods must be classified under the most specific and appropriate description, the conveyors were found to answer the description of airport works trucks rather than general handling machinery or special purpose vans. The goods were therefore classified under Heading 87.07 of the Customs Tariff Act, 1975, and the appeal was not allowed. en-us Thu, 21 May 1987 00:00:00 +0530 Wed, 08 Jun 2011 17:25:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74420 Imported aircraft baggage conveyors were compared against competing tariff headings for lifting and handling machinery, special purpose motor lorries and vans, and mechanically propelled works trucks used in airports. Applying the rule that goods must be classified under the most specific and appropriate description, the conveyors were found to answer the description of airport works trucks rather than general handling machinery or special purpose vans. The goods were therefore classified under Heading 87.07 of the Customs Tariff Act, 1975, and the appeal was not allowed. Case-Laws Customs Thu, 21 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74420