https://www.taxtmi.com/caselaws?id=81236 Solid tyres designed exclusively for forklift trucks fall for classification under Heading 98.06 rather than being confined to Heading 40.12 where Chapter 98 applies despite potential coverage under a more specific heading. Section Note 1(a) to Section XVI excludes vulcanised-rubber articles used in machinery or for technical purposes, preventing classification as machinery parts merely because the tyres are fitted to forklift trucks. Chapter Note 1 to Chapter 98 extends Heading 98.06 to qualifying machinery parts even if another Schedule heading may also cover them. Where two headings are equally applicable, Rule 3(c) requires classification under the heading appearing last in numerical order. en-us Mon, 18 Feb 1991 00:00:00 +0530 Thu, 23 Jun 2011 12:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81236 Solid tyres designed exclusively for forklift trucks fall for classification under Heading 98.06 rather than being confined to Heading 40.12 where Chapter 98 applies despite potential coverage under a more specific heading. Section Note 1(a) to Section XVI excludes vulcanised-rubber articles used in machinery or for technical purposes, preventing classification as machinery parts merely because the tyres are fitted to forklift trucks. Chapter Note 1 to Chapter 98 extends Heading 98.06 to qualifying machinery parts even if another Schedule heading may also cover them. Where two headings are equally applicable, Rule 3(c) requires classification under the heading appearing last in numerical order. Case-Laws Customs Mon, 18 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81236