https://www.taxtmi.com/caselaws?id=74751 The step and repeat machine was classified under Heading 84.40 by following an earlier Tribunal view, and the mercury vapour lamp unit without bulb was classified under Heading 85.18/27(1) because a specific tariff heading was available for the item. Both items were directed to be re-assessed accordingly, with consequential relief where due. The note confirms that a specific heading prevails over treatment as a mere part of another machine, and that an accepted prior classification may be followed where there is no effective dispute on duty impact. 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 The step and repeat machine was classified under Heading 84.40 by following an earlier Tribunal view, and the mercury vapour lamp unit without bulb was classified under Heading 85.18/27(1) because a specific tariff heading was available for the item. Both items were directed to be re-assessed accordingly, with consequential relief where due. The note confirms that a specific heading prevails over treatment as a mere part of another machine, and that an accepted prior classification may be followed where there is no effective dispute on duty impact. Case-Laws Customs Thu, 25 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74751