https://www.taxtmi.com/caselaws?id=81230 Dampening sleeves made of plastic, used as specially designed parts of offset printing machinery, were treated as classifiable under Heading 98.06 because Statutory Note (1) to Chapter 98 gives that Chapter overriding effect when its conditions are satisfied. Their earlier assessment under Heading 3926.90 did not prevent classification as parts for notification purposes, and the textile-related exclusions under Section XVI were inapplicable because the goods were not made of textile material. On that basis, the exclusion clause in Notification No. 69/87 did not apply, and the goods were eligible for the exemption as parts of printing machinery. en-us Fri, 08 Feb 1991 00:00:00 +0530 Thu, 09 Apr 2015 23:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81230 Dampening sleeves made of plastic, used as specially designed parts of offset printing machinery, were treated as classifiable under Heading 98.06 because Statutory Note (1) to Chapter 98 gives that Chapter overriding effect when its conditions are satisfied. Their earlier assessment under Heading 3926.90 did not prevent classification as parts for notification purposes, and the textile-related exclusions under Section XVI were inapplicable because the goods were not made of textile material. On that basis, the exclusion clause in Notification No. 69/87 did not apply, and the goods were eligible for the exemption as parts of printing machinery. Case-Laws Customs Fri, 08 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81230