https://www.taxtmi.com/caselaws?id=80666 A residual tariff heading cannot be used where the goods are specifically covered by a particular heading. Spare parts imported with printing machinery remained classified under Heading 84.62(2) because the importer produced no packing list, proof of value, or evidence that the parts were compulsory supplies with the main machine, so relief under the Accessories (Condition) Rules, 1963 was unavailable. The casting machine was held to fall under Heading 84.34 as machinery for type founding or preparing printing blocks, while the mat trimmer, used for trimming stereo flong treated as paperboard, was classified under Heading 84.33. Bundle tiers were sustained under Heading 84.19 as packing or wrapping machinery. The refund claim and classifications were upheld against the assessee. en-us Fri, 01 Jun 1990 00:00:00 +0530 Sat, 18 Jun 2011 13:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80666 A residual tariff heading cannot be used where the goods are specifically covered by a particular heading. Spare parts imported with printing machinery remained classified under Heading 84.62(2) because the importer produced no packing list, proof of value, or evidence that the parts were compulsory supplies with the main machine, so relief under the Accessories (Condition) Rules, 1963 was unavailable. The casting machine was held to fall under Heading 84.34 as machinery for type founding or preparing printing blocks, while the mat trimmer, used for trimming stereo flong treated as paperboard, was classified under Heading 84.33. Bundle tiers were sustained under Heading 84.19 as packing or wrapping machinery. The refund claim and classifications were upheld against the assessee. Case-Laws Customs Fri, 01 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80666