https://www.taxtmi.com/caselaws?id=74659 Incoloy 800 tubes used as spares for a reformed gas boiler were held classifiable under Item 73.17/19(1)(iii) of the First Schedule to the Customs Tariff Act, 1975 because that entry specifically covered tubes and pipes for boilers falling within Heading 84.01/02. They were not classifiable under Item 73.17/19(2) since Incoloy 800 was treated as not being stainless steel. The specific boiler-tube entry therefore prevailed over the more general heading, and duty was assessed accordingly under the specific tariff item. en-us Mon, 16 Jun 1986 00:00:00 +0530 Fri, 10 Jun 2011 12:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74659 Incoloy 800 tubes used as spares for a reformed gas boiler were held classifiable under Item 73.17/19(1)(iii) of the First Schedule to the Customs Tariff Act, 1975 because that entry specifically covered tubes and pipes for boilers falling within Heading 84.01/02. They were not classifiable under Item 73.17/19(2) since Incoloy 800 was treated as not being stainless steel. The specific boiler-tube entry therefore prevailed over the more general heading, and duty was assessed accordingly under the specific tariff item. Case-Laws Customs Mon, 16 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74659