https://www.taxtmi.com/caselaws?id=74751 Tariff classification is governed by the specific-heading principle: where a mercury vapour lamp unit has its own tariff entry, it is classified under that entry rather than as a part of another machine, with the relevant exemption claim considered accordingly. A step and repeat machine was classified under Heading 84.40 by following an earlier accepted classification, as no effective duty-rate dispute remained. The machine and lamp unit were therefore subject to separate classifications and reassessment, with consequential relief where due. en-us Thu, 25 Feb 1988 00:00:00 +0530 Fri, 10 Jun 2011 17:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74751 Tariff classification is governed by the specific-heading principle: where a mercury vapour lamp unit has its own tariff entry, it is classified under that entry rather than as a part of another machine, with the relevant exemption claim considered accordingly. A step and repeat machine was classified under Heading 84.40 by following an earlier accepted classification, as no effective duty-rate dispute remained. The machine and lamp unit were therefore subject to separate classifications and reassessment, with consequential relief where due. Case-Laws Customs Thu, 25 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74751