https://www.taxtmi.com/caselaws?id=80641 Imported gang saw blades fitted to gang saw machines were classifiable under the tariff entry specifically covering blades for hand or machine saws, because the specific description prevailed over the broader machine-tool heading for working stone and similar materials. The section and chapter notes, read with the interpretative rule favouring the more specific entry, supported classification under Heading 82.01/04, and the goods were not classifiable under Heading 84.45/48. The Explanatory Notes were treated as persuasive and consistent with that result. en-us Tue, 08 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 12:20:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80641 Imported gang saw blades fitted to gang saw machines were classifiable under the tariff entry specifically covering blades for hand or machine saws, because the specific description prevailed over the broader machine-tool heading for working stone and similar materials. The section and chapter notes, read with the interpretative rule favouring the more specific entry, supported classification under Heading 82.01/04, and the goods were not classifiable under Heading 84.45/48. The Explanatory Notes were treated as persuasive and consistent with that result. Case-Laws Central Excise Tue, 08 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80641