https://www.taxtmi.com/caselaws?id=74448 Electrostatic precipitators imported for use in power plants were held classifiable under Heading 84.18 because the tariff contained a more specific entry covering those goods by name and description. They were not treated as air filters under Heading 84.17, nor as auxiliary boiler plant or machinery for treatment of materials under Headings 84.01/02, as those headings did not aptly describe the goods. The specific heading prevailed over broader alternatives in the tariff structure, so the customs classification adopted by the authorities was upheld and the importer's claim failed. en-us Thu, 02 Jul 1987 00:00:00 +0530 Wed, 08 Jun 2011 18:31:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74448 Electrostatic precipitators imported for use in power plants were held classifiable under Heading 84.18 because the tariff contained a more specific entry covering those goods by name and description. They were not treated as air filters under Heading 84.17, nor as auxiliary boiler plant or machinery for treatment of materials under Headings 84.01/02, as those headings did not aptly describe the goods. The specific heading prevailed over broader alternatives in the tariff structure, so the customs classification adopted by the authorities was upheld and the importer's claim failed. Case-Laws Customs Thu, 02 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74448