https://www.taxtmi.com/caselaws?id=81322 Imported load cells identified as components of weigh-bridges were treated as parts of weighing machinery under Heading 84.20(2) of the Customs Tariff Act rather than parts of cement-making machinery under Heading 84.56. Applying Note 2(a) of Section XVI, the specific tariff entry for the machine for which the goods were suitable prevailed over the alternative or residuary classification. The same reasoning supported assessment to countervailing duty under Item 45 of the Central Excise Tariff instead of Item 68. Exemption under Notification No. 179/80-Cus was unavailable because the goods did not fall within the covered heading, and the assessable-value argument was not examined as no claim had been raised below. en-us Wed, 08 May 1991 00:00:00 +0530 Thu, 23 Jun 2011 17:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81322 Imported load cells identified as components of weigh-bridges were treated as parts of weighing machinery under Heading 84.20(2) of the Customs Tariff Act rather than parts of cement-making machinery under Heading 84.56. Applying Note 2(a) of Section XVI, the specific tariff entry for the machine for which the goods were suitable prevailed over the alternative or residuary classification. The same reasoning supported assessment to countervailing duty under Item 45 of the Central Excise Tariff instead of Item 68. Exemption under Notification No. 179/80-Cus was unavailable because the goods did not fall within the covered heading, and the assessable-value argument was not examined as no claim had been raised below. Case-Laws Customs Wed, 08 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81322