https://www.taxtmi.com/caselaws?id=74459 Imported crank shafts with spares were classified as transmission shafts falling within Heading 84.63 of the Customs Tariff Act, 1975, because the goods answered to the specific tariff description and were supported by Section Note 2(a) to Section XVI. The alternative claim for classification under Heading 84.11(1) was rejected, as a specific heading prevails over a more general or competing description when the goods squarely fit the former. en-us Tue, 21 Jul 1987 00:00:00 +0530 Thu, 09 Jun 2011 10:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74459 Imported crank shafts with spares were classified as transmission shafts falling within Heading 84.63 of the Customs Tariff Act, 1975, because the goods answered to the specific tariff description and were supported by Section Note 2(a) to Section XVI. The alternative claim for classification under Heading 84.11(1) was rejected, as a specific heading prevails over a more general or competing description when the goods squarely fit the former. Case-Laws Customs Tue, 21 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74459