https://www.taxtmi.com/caselaws?id=80715 The Tribunal ruled in favor of the appellants, determining that the goods in question were correctly classified under Heading 84.17 as specially designed components of cooling towers, rather than under Chapter 39 as PVC sheets. The specific tariff heading for machinery prevailed over the residuary heading, resulting in a more favorable duty rate for the appellants. en-us Thu, 09 Aug 1990 00:00:00 +0530 Sat, 18 Jun 2011 17:04:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80715 The Tribunal ruled in favor of the appellants, determining that the goods in question were correctly classified under Heading 84.17 as specially designed components of cooling towers, rather than under Chapter 39 as PVC sheets. The specific tariff heading for machinery prevailed over the residuary heading, resulting in a more favorable duty rate for the appellants. Case-Laws Customs Thu, 09 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80715